My GSTIN has been cancelled on July 2018 now I need to revocate the same. Whether I need to appear physically for the hearing or it has been made fully online due to covid-19 outbreak.
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Quick Summary
If your GST registration was cancelled, you can apply for revocation using Form GST REG-21 within 30 days of the cancellation order. The process is now largely online via the GST portal, though you may need to consult your jurisdictional officer for specific issues like login credentials or email/mobile number changes. Any pending returns must be filed first, with late fees waived for July 2017 to July 2020.
As per the Rule 23 of CGST Rules 2017, A Registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in Form GST REG-21 to such proper officer, within a period of 30 days from the date of the service of the order of cancellation of registration at thecommon portal, either directly or through a Facilitation Center notified bt the Commissioner.