Revocation of cancellation of gst registration

Once your application for the revocation of the cancellation of your GST registration is approved, you are required to file all pending GST returns for the period from the date of the cancellation order up to the date of the revocation order.

According to Rule 23 of the CGST Rules, you must furnish these returns within 30 days from the date of the order of revocation of cancellation of registration.

Key Summary:

• Time Limit for Filing Pending Returns: You have 30 days from the date of the revocation order to file all returns that were due during the period your registration was cancelled.

• Pre-condition: Note that you must have cleared all pending tax liabilities, interest, and penalties (and filed all returns up to the date of cancellation) as a mandatory requirement before your revocation application could be approved in the first place.

• If Retrospective Cancellation: If your registration was cancelled with retrospective effect, you must file all returns relating to the period from the effective date of cancellation until the date of the revocation order within the same 30-day window.

Summary: After your GST registration revocation is approved, you must file all outstanding returns for the intervening period within 30 days from the date of the revocation order.