Revocation of cancellation of registration :
A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in form GST REG-20, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre – Rule 15(1) of Registration Rules.
Application for revocation cannot be filed if the registration has been cancelled for the failure of the taxable person to furnish returns, unless such returns are filed and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns – Rule 12(2) of Registration Rules.
Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in form GST REG-21 within thirty days from the date of receipt of the application and communicate the same to the applicant – Rule 15(2)(a) of Registration Rules.
The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in form GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant – Rule 15(2)(b) of Registration Rules.
The proper officer shall, before passing the order referred to in rule 15(2)(b), issue a notice in form GST REG-22 requiring the applicant to show cause as to why the application submitted for revocation under rule 15(1) should not be rejected and the applicant shall furnish the reply within seven working days from the date of the service of notice in form GST REG-23 – Rule 15(3) of Registration Rules.
Upon receipt of the information or clarification in form GST REG-23, the proper officer may proceed to dispose of the application in the manner specified in rule 15(2) within thirty days from the date of receipt of such information or clarification from the applicant – Rule 15(4) of Registration Rules.