GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally. https://www.taxtmi.com/highlights?id=104540 GST registration cancelled solely for non-filing of returns may be restored conditionally, since continued cancellation prevents invoicing and business operations and may hinder tax recovery. Restoration requires filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. Compliance enables restoration and permits final determination of tax liability through filed returns; non-compliance results in cancellation continuing. en-us Mon, 05 Oct 2026 08:13:26 +0530 Mon, 05 Oct 2026 08:13:28 +0530 TaxTMI RSS Generator GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally. https://www.taxtmi.com/highlights?id=104540 GST registration cancelled solely for non-filing of returns may be restored conditionally, since continued cancellation prevents invoicing and business operations and may hinder tax recovery. Restoration requires filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. Compliance enables restoration and permits final determination of tax liability through filed returns; non-compliance results in cancellation continuing. Highlights GST Mon, 05 Oct 2026 08:13:26 +0530 https://www.taxtmi.com/highlights?id=104540