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    <title>Revocation of cancellation of registration</title>
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    <description>A taxable person whose registration is cancelled on the proper officer&#039;s motion may apply for revocation in FORM GST REG-17 within the prescribed period from service, except where cancellation was for failure to furnish returns unless those returns and any tax, interest, penalty or late fee are filed and paid. The proper officer may revoke by order in FORM GST REG-18 or reject by order in FORM GST REG-05 for reasons to be recorded, may request additional information in FORM GST REG-03 and must afford an opportunity of being heard by issuing FORM GST REG-19 before rejecting the application.</description>
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    <pubDate>Thu, 06 Oct 2016 18:22:37 +0530</pubDate>
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      <description>A taxable person whose registration is cancelled on the proper officer&#039;s motion may apply for revocation in FORM GST REG-17 within the prescribed period from service, except where cancellation was for failure to furnish returns unless those returns and any tax, interest, penalty or late fee are filed and paid. The proper officer may revoke by order in FORM GST REG-18 or reject by order in FORM GST REG-05 for reasons to be recorded, may request additional information in FORM GST REG-03 and must afford an opportunity of being heard by issuing FORM GST REG-19 before rejecting the application.</description>
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