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].