ORDER NO. 4/2018: GST RULE 117(1A) OF CGST RULES, 2017

Order No. 4/2018 clarifies the procedure for filing an application for revocation of cancellation of registration under GST Rule 117(1A) of CGST Rules, 2017.

The order states that the application for revocation of cancellation of registration can be filed only by the registered person within 30 days from the date of service of the cancellation order.

The application must be filed in Form GST REG-21 and must be accompanied by a statement of the details of payment of all the tax dues along with applicable interest and penalty.

The order also clarifies that the proper officer shall pass an order in Form GST REG-22 within 30 days from the date of receipt of the application.

If the proper officer is satisfied with the application, he shall revoke the cancellation of registration and communicate the same to the applicant.

If the proper officer is not satisfied with the application, he shall issue a notice to the applicant in Form GST REG-23, giving the reasons for such rejection.

The applicant can file an appeal against the order passed by the proper officer in Form GST APL-01 within 30 days from the date of receipt of the order.