GST RETURN NOT FILED

If any Registred person has not been filed GST return for last one year and GSTIN has been cancelled by suo moto how to do revocation and if i want to cancel then what to do. because i can't able to pay late fees.
Replies (1)

If the proper officer is satisfied he can revoke the cancellation of registration by an order in FORM GST REG-22 within 30 days from the date of receipt of the application. Reasons for revocation of cancellation of registration must be recorded in writing.

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