In case application for cancellation of GST registration is applied by mistake by the registered person and he wishes to withdraw the application, he may do so provided no action has been initiated by the tax officer against the application.
Further, registered person may do so by following steps:
A registered person may submit an application to such proper officer for revocation of cancellation of the registration. Such application has to be made in FORM GST REG-21 within 30 days from the date of service of the cancellation order.
Step 1: Log in to the GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation.
Step 2: Enter the required information and reasons for the reversal of the cancellation of GST registration. Also, supporting documents can be attached. After updating all the details, click on the verification checkbox. Select the authorized signatory and place.
Step3: Apply Form GST REG-21 with DSC or EVC. A message will be received that the application is successfully submitted.
The application for revocation of cancellation of registration can be made by the registered person within following extended time allowed by the Central Tax Officers:
If the registration has been cancelled for the failure of the registered person to furnish returns, then application for revocation of cancellation of registration can be filed only after furnishing all such returns and making payment of any amount due as tax in accordance with such returns along with any amount payable towards interest, penalty and late fee payable in respect of the said returns.
All returns due for the period from the date of order of cancellation of registration till the date of order of revocation of cancellation of registration shall be furnished by the registered person
