Suemoto to REVOCATION

Mr. X is GST USER SINCE 2019,his GST CANCELLED ON JAN 2021 DUE TO NON FILING OF REURNS ABOVE SIX MONTHS. WHAT'S THE PROCEDURE FOR REVOCATION????
Replies (2)
Quick Summary
If your GST registration has been cancelled due to non-filing of returns, you can apply for revocation. The standard procedure involves submitting form GST REG-21 within 30 days of receiving the cancellation order. If this deadline has passed, you may still apply to the appellate authority using form APL-01, provided all outstanding taxes, interest, and late fees are settled. The proper officer will review your application and may issue a show cause notice before making a final decision.

You can apply for Gst revocation within 90 days.or if 90 days are passed after receiving RC cancellation order you can apply To appellate Authority through APL-01 form. But u have to first pay all taxes interest ,late fees till date with workings you have to meet your jurisdiction officer. and submit in person aur through mail.
Procedure
A registered person can submit an application for revocation of cancellation, in form GST REG-21, if his registration has been cancelled suo moto by the proper officer.
He must submit it within 30 days from the date of service of the cancellation order at the Common Portal.
If the proper officer is satisfied he can revoke the cancellation of registration by an order in form GST REG-22 within 30 days from the date of receipt of the application. Reasons for revocation of cancellation of registration must be recorded in writing.
The proper officer can reject the application for revocation by an order in form GST REG-05 and communicate the same to the applicant.
Before rejecting, the proper officer must issue a show cause notice in form GST REG–23 for the applicant to show why the application should not be rejected. The applicant must reply in form GST REG-24 within 7 working days from the date of the service of notice.
The proper officer will take decision within 30 days from the date of receipt of clarification from the applicant in form GST REG-24.

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