https://www.taxtmi.com/article/detailed?id=11327 Payment of outstanding tax obligations, including tax, interest, penalty, fine, and fees, is a mandatory precondition to seek revocation of a cancelled GST registration; once such payments and required formalities are complied with the assessee may apply for revocation and file returns after revocation. The revenue must decide revocation applications within a short timeframe, ensure GST portal functionality to permit filing, and may subsequently verify returns and take action after affording the taxpayer an opportunity to be heard. en-us Tue, 18 Apr 2023 09:58:06 +0530 Tue, 18 Apr 2023 09:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11327 Payment of outstanding tax obligations, including tax, interest, penalty, fine, and fees, is a mandatory precondition to seek revocation of a cancelled GST registration; once such payments and required formalities are complied with the assessee may apply for revocation and file returns after revocation. The revenue must decide revocation applications within a short timeframe, ensure GST portal functionality to permit filing, and may subsequently verify returns and take action after affording the taxpayer an opportunity to be heard. Articles Goods and Services Tax - GST Tue, 18 Apr 2023 09:58:06 +0530 https://www.taxtmi.com/article/detailed?id=11327