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Revocation of cancellation of registration

Rule 16 - Final Rules - REGISTRATION - Goods and Services Tax - Rule 16 - 16. (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for , in FORM GST REG-21, to such proper officer .....

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if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, p .....

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ORM GST REG-22 within thirty days from the date of receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), .....

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