https://www.taxtmi.com/acts?id=26873 Rule 23 sets the procedure for revocation of cancellation of registration by allowing the cancelled registrant to apply in FORM GST REG-21 within the prescribed period, provided returns and dues are filed and paid where cancellation arose from non-filing. The Commissioner may extend the period for sufficient cause. The proper officer must either revoke the cancellation by order in FORM GST REG-22 or reject it by order in FORM GST REG-05 after issuing a show cause notice in FORM GST REG-23 and considering the applicant's reply in FORM GST REG-24 within the specified timelines. en-us Thu, 22 Jun 2017 11:53:31 +0530 Tue, 14 Oct 2025 12:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26873 Rule 23 sets the procedure for revocation of cancellation of registration by allowing the cancelled registrant to apply in FORM GST REG-21 within the prescribed period, provided returns and dues are filed and paid where cancellation arose from non-filing. The Commissioner may extend the period for sufficient cause. The proper officer must either revoke the cancellation by order in FORM GST REG-22 or reject it by order in FORM GST REG-05 after issuing a show cause notice in FORM GST REG-23 and considering the applicant's reply in FORM GST REG-24 within the specified timelines. Act-Rules GST Thu, 22 Jun 2017 11:53:31 +0530 https://www.taxtmi.com/acts?id=26873