Answer

1. F

   Facts

   When the officer cancels on his own motion, you can apply for revocation in REG-21 under Sec 30. If the reason was non-filing, you must first file all pending returns up to the cancellation date and pay tax, interest and late fee.

2. P

   Provisions and law

   • Sec 30, CGST Act 2017A person whose registration was cancelled by the officer can apply for revocation
   • Rule 23, CGST Rules 2017Revocation in REG-21 within 90 days of service of the cancellation order, extendable by up to 180 days; pending returns and dues first
   • Sec 29(2), CGST Act 2017The officer can cancel registration, even from a back date, for contravention, non-filing of returns or registration obtained by fraud, after giving a hearing
3. A

   Analysis

   Rule 23 does not allow REG-21 until the returns and dues are cleared where cancellation was for non-filing. Returns for the period between the cancellation date and revocation must be filed within 30 days of the revocation order. A typical small trader cancelled for six missed GSTR-3B returns files them all with late fee, then files REG-21 with a reason such as illness or cash flow trouble. The officer passes REG-22 within 30 days or issues REG-23.

4. C

   Conclusion

   1. 1Download the REG-19 order and note its service date.
   2. 2File all pending returns up to the cancellation date with tax, interest and late fee.
   3. 3File REG-21 under Services, Registration, Application for Revocation of Cancelled Registration.
   4. 4Reply to any REG-23 within 7 working days.
   5. 5After REG-22, file returns for the gap period within 30 days.

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