CA Student
15932 Points
Joined May 2011
After order of cancellation is received you have 30 days time period to file an application for revocation of cancellation of registration.
But when registration has been cancelled for non-filing of returns, you can do so only after filing the returns with all the due taxes payments within the said period.
First proviso to Rule 23(1) of the CGST Rules,
“Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns”