Revolution of cancellation gst registration

According to the provisions of the CGST Rules, once a GST registration has been cancelled by a proper officer and you successfully apply for its revocation, there is a specific timeline for filing your pending returns.

Timeline for Filing Pending Returns

After the order of revocation of cancellation of registration is issued, you are required to furnish all returns due for the period from the date of the cancellation order until the date of the revocation order within 30 days of the date of the revocation order.

• Note on Retrospective Cancellation: If your registration was cancelled with retrospective effect, you must furnish all returns relating to the period from the effective date of cancellation up to the date of the order of revocation, also within 30 days from the date of the revocation order.

Important Prerequisites

• Mandatory Filing: Before you can even apply for the revocation of a cancelled registration (in Form GST REG-21), you must first file all returns that were pending up to the date of the cancellation order and discharge all tax liabilities, including interest, penalties, and late fees.

• Process: The application for revocation can only be filed if the cancellation was done by the GST officer (suo motu). You cannot use this process for voluntary cancellations.

Summary: Once your application for revocation is approved and the order is issued, you have 30 days to file all the returns that became due during the period between the cancellation of your registration and its subsequent restoration. Ensure all prior pending dues and returns are cleared before the application itself is submitted.