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Time Limit for Revcation of Cancellation of Registration

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Vinod

25 Points Posted on 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

Replies (6)

Quick Summary

This discussion clarifies the time limit for revoking the cancellation of GST registration. While there was some confusion between 30 and 90 days, the consensus and latest notices indicate that the period is generally 90 days. However, specific circumstances, such as the date of cancellation and the reason for it (e.g., non-filing of returns or voluntary cancellation), can affect this timeframe, with some instances potentially limiting it to 30 days from the order date.

sabyasachi mukherjee

Profession

19978 Points Posted on 19 February 2024

Tenure
cbic
login you will get the tenure.

Vinod

25 Points Posted on 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

44487 Points Posted on 19 February 2024

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

Money Money

307 Points Posted on 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.