my client got registered in gst may 18.
and he did not file any return and gst officer cancel their gstn
how we can reactivate it
First proviso to Rule 23(1) of the CGST Act,
“Provided that no application for revocation shall be filed, 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, penalty and late fee in respect of the said returns.”
CAclubindia
