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.
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.