In most cases, the first step is to file all pending GST returns and pay any applicable tax, interest, and late fees. After compliance is completed, a revocation application can be submitted within the prescribed time limit. Supporting documents explaining the reason for non-compliance and proof of return filing may also be required. The processing time varies depending on the jurisdiction and the completeness of the application.
From a practical perspective, maintaining a compliance calendar, enabling GST portal alerts, and conducting periodic return reviews can help businesses avoid cancellation issues in the future.
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