Answer

1. F

   Facts

   If your registration was cancelled by the officer, you can apply for revocation in REG-21 within the allowed time, or appeal the cancellation order in APL-01 within three months. Revocation is quicker where the cause, such as pending returns, can be fixed.

2. P

   Provisions and law

   • Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
   • Sec 30, CGST Act 2017A person whose registration is cancelled by the officer may apply for revocation within the time allowed
   • Sec 29(2), CGST Act 2017Grounds on which the officer may cancel registration
3. A

   Analysis

   Example: registration cancelled for six months of non-filing. File all pending returns with late fee and interest, then apply in REG-21. If the officer cancelled for a wrong reason, such as non-existence when you were operating, appeal in APL-01 with photos, rent agreement and bills. If revocation is rejected, that order can also be appealed.

4. C

   Conclusion

   1. 1Read the reason for cancellation in REG-19
   2. 2If curable, file pending returns and apply for revocation
   3. 3If the reason is wrong, prepare an appeal with evidence
   4. 4File within the time limit

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.