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..
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Quick Summary
This discussion addresses the procedure for revoking a GSTIN that was cancelled in September 2018 due to non-filing of returns. It clarifies that all outstanding returns must be filed, along with any applicable tax, interest, and penalties, before an application for revocation can be submitted. While a specific window for revocation applications closed on 31st August 2020, the thread explores potential options for those who missed this deadline.
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