Restoration of cancelled gst


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Querist : Anonymous

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Querist : Anonymous (Querist)
17 May 2018 Our firm is doing works contract with govt departments. As the first invoice was in February 2018, gst returns were not filed from july 2017 till Feb 2018. In the meantime gst registration is shown as cancelled in gst site. How to restore the cancelled gst registration?

17 May 2018 Procedure -
1) File application of revocation of cancellation in FORM GST REG-21.
2) If the proper officer is satisfied he can revoke the cancellation of registration by an order in FORM GST REG-22 within 30 days from the date of receipt of the application. Reasons for revocation of cancellation of registration must be recorded in writing.

The proper officer can reject the application for revocation by an order in FORM GST REG-05 and communicate the same to the applicant. Before rejecting, the proper officer must issue a show cause notice in FORM GST REG–23 for the applicant to show why the application should not be rejected. The applicant must reply in FORM GST REG-24 within 7 working days from the date of the service of notice.

Note: Application for revocation cannot be filed if the registration has been cancelled because of the failure to file returns. Such returns must be furnished first along with payment of all dues amounts of tax, interest & penalty.


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Querist : Anonymous

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Querist : Anonymous (Querist)
17 May 2018 Thank you sir. The registration has been cancelled due to failure to file returns. How to furnish the returns and pay tax now as i can't file it online. Should i get a new registration, file returns with tax and then file REG 21? Kindly clarify.


17 May 2018 It is advised that you contact your jurisdictional officer if you are not able to file form REG 21 online.

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 May 2018 Ok sir. Thank you very much.

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 May 2018 I cant file reg 21 return online. Can u suggest how to file it please.



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