{"id":142,"date":"2020-01-31T06:16:09","date_gmt":"2020-01-31T00:46:09","guid":{"rendered":""},"modified":"2026-09-03T16:47:20","modified_gmt":"2026-09-03T16:47:20","slug":"revocation-cancelled-gst-registration","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/revocation-cancelled-gst-registration\/","title":{"rendered":"Revocation of Cancelled GST Registration"},"content":{"rendered":"
Revocation of Cancelled GST
\nRegistration<\/font><\/span><\/u><\/b><\/div>\n

<\/font><\/span><\/u><\/b><\/div>\n
What is meant by revocation of cancellation GST
\nregistration?<\/font><\/span><\/b><\/o:p><\/span><\/font><\/div>\n
Revocation means to cancel what was done officially.\u00a0Revocation
\nof cancellation of registration means that decision to cancel the GST registration
\nhas been taken back or withdrawn and the registration is still valid.<\/font><\/span><\/div>\n
When revocation of cancellation is applicable?<\/font><\/span><\/b>
<\/font><\/div>\n
It is applicable in case when the Proper Officer
\n(Superintendent of Central Tax) has done cancellation of\u00a0registration as
\nper himself and not on the basis of an application. Such person can apply to
\nthe officer for\u00a0revocation of cancellation\u00a0within 30 days from the
\ndate of the\u00a0cancellation\u00a0order.<\/font><\/span><\/div>\n
What if cancellation takes place due to lack of
\nreturn filling or payment?<\/font><\/span><\/b>
<\/font><\/div>\n
If GST registration has been cancelled for failure to provide GST returns,
\napplication for revocation shall be filed, only after such returns are provided
\nand any amount due as tax, interest, penalty and late fee in respect of the
\nsame has been paid.<\/font><\/span><\/div>\n
Who all are not eligible to file the revocation of
\ncancellation?<\/font><\/span><\/b><\/div>\n
\n