Answer

1. F

   Facts

   Yes. Once revocation is ordered in REG-22, returns for the period from the cancellation date to the revocation order are due within 30 days of the order, as Rule 23 provides.

2. P

   Provisions and law

   • 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 39, CGST Act 2017Return for each tax period
3. A

   Analysis

   Revocation restores the GSTIN as if never cancelled, so every tax period needs a return. Sales made during the gap with a cancelled GSTIN should be reported in these returns. Missing the 30-day window can lead to late fees and a fresh cancellation.

4. C

   Conclusion

   1. 1Download the REG-22 order.
   2. 2List the months between cancellation and revocation.
   3. 3File GSTR-1 and GSTR-3B for each within 30 days.
   4. 4Update invoices issued during the gap where needed.

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