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    <title>GST Registration be restored if Assessee files pending returns and pays taxes along with interest and penalty</title>
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    <description>The revenue authority may restore a registrant&#039;s GST registration if the registrant furnishes all pending returns and makes full payment of tax along with applicable interest and late fee, whereupon the proper officer may drop cancellation proceedings and pass the prescribed order under the proviso to Rule 22(4).</description>
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      <description>The revenue authority may restore a registrant&#039;s GST registration if the registrant furnishes all pending returns and makes full payment of tax along with applicable interest and late fee, whereupon the proper officer may drop cancellation proceedings and pass the prescribed order under the proviso to Rule 22(4).</description>
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