RESTORATIN OF CANCELLED GST REGISTRATION, Goods and Services Tax - GST

[KAMAL SETHI]

Please guide how cancelled registration before 31st march 2023 can be restored

Posts / Replies

[Shilpi Jain]

What was the reason for cancellation of registration? If it is non-filing of returns, file them and apply for revocation.

There is also an amnesty scheme in this regard up to Jun '23

[Padmanathan Kollengode]

Assuming that your registration has been cancelled due to non-filing of returns.

Pls see Notification No. 03/2023 Central Tax dated 31st March 2023. If registration has been cancelled on or before 31-03-2022, and you have not applied for revocation, you can now apply for revocation within 30-06-2023 as per the Notification above.

In case your registration has been cancelled after 1-01-2023, then you have to follow the normal revocation procedure only as the notification will not apply.