My GST no was cancelled from Sep 2018 the month till which I had filed Returns. Now what is the procedure to revoke it as per Scheme..Only uptodate Returns are to be filed or any Application to be made first before filing Returns..
Application for revocation cannot be filed if the registration has been cancelled because of the failure to file returns. Such returns must be furnished first along with payment of all dues amounts of tax, interest & penalty.
CBIC vide order 01/2020 dated 25.06.2020 extended the date and clarified that where cancellation order by proper officer was passed up to 12th June 2020, the registered person may submit an application for revocation by 31 Aug 2020