The Central Board of Indirect Taxes and Customs ( CBIC ) has enabled the Functionality to file revocation application for canceled GST Registration.
In an advisory issued by CBIC said that, “In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case it was rejected, has been removed. Aggrieved taxpayers can file an application for revocation of cancellation of registration once again”.
The CBIC also said that, Further, those taxpayers who have filed Appeal against rejection of the Revocation Application and the decision is still pending, they may also file the Revocation of Cancellation.
The Taxpayer is required to log in and navigate to Services> Registration> Application for Revocation to file the application for revocation.
The GST Council had decided to provide an opportunity to revoke the cancellation of GST Registration. The Finance Minister Nirmala Sitharaman had said that the Taxpayers who could not get canceled GST registrations restored in time are being given an opportunity to apply for revocation of cancellation of registration up to September 30, 2020, in all cases where registration has been canceled till June 12, 2020.
