Procedure for Revocation of cancellation of registration - GST Ready Reckoner - GST

Rule 23 on Procedure for Revocation of cancellation of registration Application for Revocation of cancellation [ Rule 23(1) ] A registered person, whose registration is cancelled by the proper officer on his own motion , may apply to such officer for revocation of cancellation of the registration in prescribed manner, within a period of thirty days from the date of the service of the order of cancellation of registration or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner. Extension of Time period:- Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding 180 days . Where registration was cancelled for failure of registration person to furnish return Where the registration has been cancelled with effect from the dated of order of cancellation of registration 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. All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Where the registration has been cancelled with retrospective effect the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration. Acceptance of application order in FORM GST REG-22 [ Rule 23(2) ] (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the 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), by an order in FORM GST REG-05 , reject the application for revocation of cancellation of registration and communicate the same to the applicant. Issue of show cause notice as to why application shouldn t be rejected The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG 23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24 . Upon receipt of the information or clarification in FORM GST REG-24 , the proper officer shall proceed to dispose of the application within a period of thirty days from the date of the receipt of such information or clarification from the applicant. Proper officer for this rule As per Circular No. 1 / 1 / 2017 dated 26th June, 2017 Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax shall be proper officer For the purpose of this Rule.