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Revocation of Cancellation

14 August 2019

My RC has been cancelled in the month of February and I didn't file the returns and revocate the cancellation till now, is there any options to revocate the cancellation now if yes means what is the procedure, whether I can make the revocation application through online or I have to make any physical application

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5 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 14 August 2019

Now you cannot file application for Revocation .

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Shivam RC (Student) (23683 Points)
Replied 14 August 2019

You cannot apply for Revocation of Cancellation of GST Registration now...
The Date has expired

1 Like

Paramasivan Lingan (55 Points)
Replied 14 August 2019

In normal course the jurisdictional officer cancels a gstin on suo motto cancellation if he confirms that the dealer has not filed the returns for 6 months or has filed nil returns continuously for 6 months after commencing the business. But after suo motto cancellation the dealer has to file gstr 3b upto the month of date of cancellation since after filing only the system allows you to enter the revocation of cancellation option. That too the revocation of cancellation has to be submitted within one month from the date of cancellation. when prompted you have to upload the last return filed. Then the officer will approve it and after approval you can file the remaining returns if any. Since your number was cancelled on Feb the time for revocation of cancellation has lapsed. But even now you can try by filing all the returns up to date and click revocation of cancellation option. It may work sometimes.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 14 August 2019

Dear Paramasivan

The registration which has been cancelled due Non filing of return , In term of RoD no. 5/2019 GST .DTD. 23/4/19 , are allowed to file application for revocation of Cancellation of registeration not later than 22/7/2019

Hence now he cannot file the same .

And as per Circular 95/14/2019 GST , whose Registration has been cancelled due to Non filing of Return ,won't be able to apply for new Registration under Same PAN