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    <title>REGARDING REVOCATION OF CANCELLED GST NO</title>
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    <description>Application for revocation of cancellation must be filed in FORM GST REG-21 within thirty days of service on the common portal, and if cancellation resulted from failure to furnish returns the applicant must first furnish those returns and pay the tax, interest, penalty and late fee due. The proper officer may revoke by FORM GST REG-22 within thirty days if satisfied, or reject by FORM GST REG-05 after issuing FORM GST REG-23 and considering the applicant&#039;s reply in FORM GST REG-24, disposing of the application within thirty days of receiving clarifications.</description>
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