https://www.taxtmi.com/article/detailed?id=11598 When a tax officer cancels a GST registration, the registrant may apply for restoration by filing Form GST REG-21 on the GST portal; if cancellation was for non filing of returns, restoration is permitted only after filing all pending returns and paying interest and penalties. The portal's Restoration of Cancelled Registration workflow requires reasons, supporting documents and upload of REG-21. An officer may issue Form GST REG-23 requesting a reply, after which the officer must decide by issuing Form GST REG-05. Voluntary cancellations are not restorabile under this mechanism. en-us Wed, 12 Jul 2023 10:17:58 +0530 Wed, 12 Jul 2023 11:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11598 When a tax officer cancels a GST registration, the registrant may apply for restoration by filing Form GST REG-21 on the GST portal; if cancellation was for non filing of returns, restoration is permitted only after filing all pending returns and paying interest and penalties. The portal's Restoration of Cancelled Registration workflow requires reasons, supporting documents and upload of REG-21. An officer may issue Form GST REG-23 requesting a reply, after which the officer must decide by issuing Form GST REG-05. Voluntary cancellations are not restorabile under this mechanism. Articles Corporate Laws / IBC / SEBI Wed, 12 Jul 2023 10:17:58 +0530 https://www.taxtmi.com/article/detailed?id=11598