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    <title>Revocation of cancellation of registration</title>
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    <description>A cancelled registrant may apply for revocation using FORM GST REG-21 within the prescribed period, except where cancellation resulted from failure to furnish returns unless those returns are filed and all tax, interest, penalty and late fees are paid; the proper officer may revoke by FORM GST REG-22 if satisfied with recorded reasons or, after issuing a show cause in FORM GST REG-23 and receiving a reply in FORM GST REG-24, reject by FORM GST REG-05, disposing of the application following prescribed procedural timelines.</description>
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      <description>A cancelled registrant may apply for revocation using FORM GST REG-21 within the prescribed period, except where cancellation resulted from failure to furnish returns unless those returns are filed and all tax, interest, penalty and late fees are paid; the proper officer may revoke by FORM GST REG-22 if satisfied with recorded reasons or, after issuing a show cause in FORM GST REG-23 and receiving a reply in FORM GST REG-24, reject by FORM GST REG-05, disposing of the application following prescribed procedural timelines.</description>
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