The Goods and Services Tax Network ( GSTN ) has issued an advisory on the interim measure for filing revocation of cancellation order in appeal channel.
It has been stated by GSTN on the common portal that in case application for revocation of cancellation of registration of any tax payer was rejected by the tax authorities before 12/6/2020 and such tax payer wishes to avail the benefit of RoD order 01/2020 dated 25.06.2020, as an interim measure, you can request the appellate authority or the higher authority to pass a simple offline order on it for the restoration of the application.
Based on such order, the tax payer’s jurisdictional authority can restore the application for revocation of cancellation.
The tax payer need to apply post-login:- Registration- Restore Registration- Restore Revocation. He have to enter ARN of the order and would require to upload a scanned copy of the order passed after clicking “Appeal in favor”.
It has further been intimated that GSTN is working on to remove the present restriction on the reapplication of the revocation of the cancellation application. After that filing of revocation of application would become a one-step process. It is expected to be available shortly. The above-suggested solution is an interim measure.
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