https://www.taxtmi.com/article/detailed?id=9866 Any person whose registration is cancelled by the proper officer may apply for revocation of cancellation of registration in Form GST REG 21 within thirty days of service, with limited extensions for sufficient cause. Revocation is subject to prescribed conditions including prior filing of returns and payment of tax, interest, penalty and late fees where cancellation followed default, furnishing all returns for the period from cancellation to revocation within thirty days of revocation, and compliance with show cause and hearing requirements; the proper officer must record reasons in writing for revocation or rejection and communicate the order in the prescribed form. en-us Fri, 25 Jun 2021 07:16:13 +0530 Fri, 25 Jun 2021 07:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9866 Any person whose registration is cancelled by the proper officer may apply for revocation of cancellation of registration in Form GST REG 21 within thirty days of service, with limited extensions for sufficient cause. Revocation is subject to prescribed conditions including prior filing of returns and payment of tax, interest, penalty and late fees where cancellation followed default, furnishing all returns for the period from cancellation to revocation within thirty days of revocation, and compliance with show cause and hearing requirements; the proper officer must record reasons in writing for revocation or rejection and communicate the order in the prescribed form. Articles Goods and Services Tax - GST Fri, 25 Jun 2021 07:16:13 +0530 https://www.taxtmi.com/article/detailed?id=9866