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Time Limit for Revcation of Cancellation of Registration

Vinod (10 Points)

18 February 2024

Is it 30 or 90 days? Some say it is 30 days, while others say it is 90 days.

However, as the per the latest notice, it is 90 days. Can someone please confirm?

https://old.cbic.gov.in/htdocs-cbec/gst/revocation-of-cancellation-of-gst-registration_nov.pdf

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6 Replies

sabyasachi mukherjee (26103 Points)
Replied 19 February 2024

Tenure
cbic
login you will get the tenure.

Vinod (10 Points)
Replied 19 February 2024

What kind of cryptic reply is this? If you cannot help, please do not reply rather than giving useless reply

CA Rashmi Gandhi (Chartered Accountant) (86269 Points)
Replied 19 February 2024

It is 90 days , we have recently applied on 88 th day

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Money Money (383 Points)
Replied 19 February 2024

The time limit for revocation of cancellation of GST registration depends on the reason and date of cancellation. Account according
If the registration is cancelled by the proper officer on or before 31st December 2022 due to non-filing of returns for 3 consecutive periods (for composition taxpayers) or 6 consecutive months (for regular taxpayers), then the time limit for revocation is extended to 30th June 202312.
If the registration is cancelled by the proper officer after 31st December 2022 due to non-filing of returns or any other reason, then the time limit for revocation is 30 days from the date of service of the cancellation order3.
If the registration is cancelled voluntarily by the taxpayer, then the time limit for revocation is 30 days from the date of submission of the cancellation application3.

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