Question ID :
44845
Revocation of Cancellation of Registration
GST Registration is cancelled due to non-filing of GSTR 3B for December 24 quarter. Now even after filing GSTR 3B of December 24 quarter registration is not restored. Is it mandatory to file GSTR return of January 2025 to get registration restored (when quarterly filing is opted) ?
Posted by
CA. SURAJ KUMAR CHOUDHARY
on
May 03, 2025
Filed Under
GST
Filing GSTR-3B for January 2025 (or the next quarter) is NOT mandatory for the restoration of GST registration if your cancellation was due to non-filing of the previous quarter and you have now filed that pending return. The law only requires clearing pending returns up to the date of cancellation for revocation.
Posted by
CA NIKHIL JAIN on
May 03, 2025
Answer ID :
85843
Refer Rule 23 ....it is clear...you have to file the return for the period which default led to cancellation.....for the remaining pending returns have to be filed within 30 days from the date of revocation order....
Posted by
SIVADAS CHETTOOR on
May 04, 2025
Answer ID :
85849
ou have to file the return for the period which default led to cancellation...
Posted by
HARIOM ARORA on
May 07, 2025