Any registered person, whose registration is cancelled by the proper officer may apply to such officer for revocation of cancellation of the registration in Form GST REG-21
An application for revocation of cancellation of registration in Form GST REG-21 to such proper officer shall be made within a period of ninety days from the date of the service of the order of cancellation of registration.
Application for revocation shall be filed unless all pending returns are furnished and any amount due as tax, interest, penalty, and late fees has been paid on such returns.
If there is any change in the particulars furnished in the application for registration, the registered person must, within a period of fifteen days from the date of such change, submit an application. This should be accompanied by the relevant documents related to the change.
Where the change pertains to:
The proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of receipt of the application.
Where the change relates to any particulars other than those specified, the certificate of registration shall stand amended upon submission of the application.
Where the proper officer is of the opinion that the amendment sought is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in serve a notice. This requires the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application shall not be rejected.
The registered person shall furnish a reply to the notice to show cause within a period of seven working days from the date of the service of the said notice.
Where the reply furnished is found to be not satisfactory or where no reply is furnished in response to the notice issued within the period prescribed, the proper officer shall reject the application submitted and pass an order.
If the proper officer fails to take any action:
