The Government had vide Removal of Difficulty Order No. 01/2020 dated 25.06.2020 provided a one time extension in period for seeking revocation of cancellation for all persons whose registration has been cancelled, where order of cancellation has been passed upto 12.06.2020, due to non filing of returns since introduction of GST regime viz 01.07.2020 to 12.06.2020. They can now file application for revocation of registration on common portal within 30 days of 31.08.2020 viz upto 30.09.2020.
In light of above the GSTN has issued following advisory:-
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 application for revocation of cancellation of registration once again.
Further, those taxpayer who have filed Appeal against rejection of the Revocation Application and the decision is still pending, they may also file the Revocation of Cancellation.
Taxpayer is required to login and navigate to Services> Registration> Application for Revocation to file the application for revocation.
Further the step by step guide on revocation of cancelled registration has also been issued.
The step by step guide on revocation of cancelled Registration can be read at
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