Rule 23(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
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.
can I apply for revocation of cancelled registration without file my six moths back return, but ready to file within next seven days (with request for 7 days opportunity) Pls Reply experts
Rule-23:
A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
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.
Thus 1st you file the returns, pay all dues and then apply for revocation in FORM REG-21 within 30 days of service of order.
Officer cancelled my GSTIN dt 14.07.2018 andrdered me to Pay my dues on or before 21.07.2018, this time all option working filing and payments I have doubt may be disable all option after due date i.e. 21.07.2018, Pls guide me what to do, I am out of station last 19 days
The officer cannot override rules though I would recommend you to talk to officer and ask for extension till 30 days i.e. till 13th Aug, 18.
Sir can u help mein please mein chata hu ki mera gst bnd ho jaya or mere gst no.search krne pr inactive dikha rha hai but profile pr suspended toh iska mtlb kya hai sir
Kindly visit department and speak with them to get solutions over your problems
Sir mein gya tha officer ke pss unke system pr mere gst ka application of cancellation ka ARN show nhi krra toh unhone kha ki cbic pr complaint dalo phir ana dubara.
Please help kijiye
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