Regarding Revocation for Cancellation of GSTIN cancelled before 31.03.2019

This discussion addresses the process for applying to revoke a GST registration that was cancelled before 31st March 2019. To proceed, all pending GST returns must be filed up to the date of cancellation, with applicable interest and late fees settled. Following this, an application for revocation can be submitted via the GST portal. The query also touches upon what reasons to state for revocation after filing these pending returns.