Registration of several persons was cancelled due to non-furnishing of returns in FORM GSTR-3B or FORM GSTR-4, now the one time opportunity has been given by the department to apply for revocation of cancellation of registration.
- Any person who’s Registration has been cancelled due to non filing of Returns &
- could not apply for revocation of the said cancellation of registration within the period of 30 days of order of cancellation.
can apply for revocation of cancellation of registration on or before the 22nd July, 2019.
- where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed.
- all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation.
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Circular is reproduced for referenceCircular-99-18-2019-GST