TaxTMI 
TaxTMI 
Please guide how cancelled registration before 31st march 2023 can be restored
RESTORATIN OF CANCELLED GST REGISTRATION
03 May 2023 
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Restoration of cancelled GST registration: file outstanding returns and apply for revocation; limited amnesty may apply.
Restoration depends on cause of cancellation: for cancellations due to non filing of returns file outstanding returns and apply for revocation. A limited amnesty notification allows taxpayers whose registrations were cancelled within the notification's temporal scope and who have not applied earlier to apply for revocation within the amnesty window. Registrations cancelled after the notification's commencement period must follow the normal revocation procedure. (AI Summary)
Restoration depends on cause of cancellation: for cancellations due to non filing of returns file outstanding returns and apply for revocation. A limited amnesty notification allows taxpayers whose registrations were cancelled within the notification's temporal scope and who have not applied earlier to apply for revocation within the amnesty window. Registrations cancelled after the notification's commencement period must follow the normal revocation procedure. (AI Summary)