I want to reactivate my GST account which was deactivated due to non filing of the returns what is the procedure to activate.
If you are a registered taxable person then you can apply for activation of cancellation GST registration under GST laws within a 30 days from the date of service of order for dropping of GST registration. There is condition that you can revoke your cancelled GST registration only when the registration has been cancelled by the GST authorized officer. A person cannot revoke his cancelled GST Registration when it has been cancelled by voluntarily.
saugata sarkar (Tax consultant)
GST Council vide Point 1(b) of press release dated 14 March 2020 has Indicated that where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension of the period of application as a one-time measure to facilitate those who want to conduct business).
It is a big relief for taxpayers who were feeling helpless as their registration got cancelled by the proper officer.
In GST Council meeting on 14th March 2020, decision has been taken to provide a one-time facility to apply for revocation by 30th June 2020. However, 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 a 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 -first proviso to Rule 23(1) of CGST Rules, 2017 [renumbered w.e.f. 23-4-2019].
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