FAQs – Restoring Cancellation Application

1. Can a Tax Official restore the cancelled GSTIN?

Yes, a Tax Official can restore the cancelled GSTIN, in those cases where the regular taxpayer files an appeal against the cancellation order passed by Tax Official and the Appellate Authority has passed an order in favour of the Taxpayer.

2. Is there any time limit for the Tax Official to restore the cancelled registration, when Appeal is decided in favour of the applicant?

There is no time limit prescribed under law, for the Tax Official to restore the cancelled registration, after an Appeal is decided in favour of the applicant.

3. What will be the effective date of restoring the cancelled GSTIN?

The effective date of restoring the cancelled GSTIN will be the date as mentioned in the cancellation order by the Tax Official.

4. What will happen once the GSTIN is restored by the Tax Official?

Once the GSTIN is restored by the Tax Official:

* Registration Certificate will be available on the taxpayers’ dashboard to view, print or download.

* The Primary Authorized Signatory will be communicated about GSTIN restoration through SMS and Email.

* Order for approval of application of restoration of cancelled registration will be issued and made available on the taxpayer’s dashboard.

* GSTIN status will change from “Cancelled” to “Active” from the date as mentioned in the cancellation order issued by the Tax Official.

5. Can a Tax Official restore the Cancelled Registration Application for which Final Return has been already filled by the taxpayer?

Yes, the Tax Official can restore Registration of taxpayers whose Registration had been cancelled earlier and who had filed the Final return after cancellation, in compliance of an order passed by Appellate or Higher Authority to this effect.