GST cancellation notice

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We have not filed GSTR 3 B From Dec 2018..GSTR 1 Has been filed for quarter ending Dec 2018..We first recd show cause notice to file returns..Due to funds we could not file..Now after the expiry of Date of show cause notice our Registration has been cancelled from Dec 2018..What are options available to us for restoring the Registration...The concerned officer was saying for this we have to submit online request application...Can you tell me the full step by step procedure..Still funds are insufficient...we can file GSTR 1 of balance period..but for payment still 15 days are needed..Please guide and help...
Replies (4)

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”

If My Login is blocked. and return dash board is dusabled how I can file returns .I want to file GSTR 1 right now...I will file GSTR 3 B in a couple of days..for this shall I have to make any application to Jurisduction officer

Does it mean that 30 days time limit has passed after issuance of order of cancellation...?

No sir 30 days time has not passed ..only 3 days have passed


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