Interim measure for filing revocation of GST Registration cancellation order before appellate / higher authority to pass offline order of restoration
GSTN Advisory
Interim measure for filing revocation of cancellation order in appeal channel
1. In case your application for revocation of cancellation of registration was rejected by the tax authorities before 12/6/2020 and you wish to avail benefit of RoD order 01/2020 dated 25.06.2020, as an interim measure, you can request the appellate authority or the higher authority to pass a simple offline order on it for restoration of the application.
2. Based on such order, your jurisdictional authority can restore the application for revocation of cancellation. You need to apply post login:- Registration- Restore Registration- Restore Revocation. You have to enter ARN of the order and would require to upload scanned copy of the order passed after clicking “Appeal in favour”.
3. GSTN is working on to remove present restriction on reapplication of the revocation of cancellation application. After that filing of revocation of application would become one step process. It is expected to be available shortly. The above suggested solution is an interim measure.
- Loan repayments for assets acquisition not deductible for determining maintenance to wife
- Supreme Court explains distinction between seat and venue of arbitration
- Order u/s 263 enhancing disallowance quashed as CIT (A) has power of enhancements – ITAT
- Penalty section cannot be subject matter of revisionary jurisdiction under section 263
- Related party transaction u/s 40A(2) shall be treated as bona fide, unless evading tax
