Order for revocation of cancellation of GST registration in Form GST REG-22 is issued by the proper officer. Order in Form GST REG-22 is issued when the proper officer is satisfied with the revocation application filed by the taxable person. Thus, when an order in Form GST REG-22 is issued, the cancelled GST registration of the taxable person will be restored.
The current article briefly explains the background of cancellation of GST registration; filing of an application for revocation of cancellation of GST registration and issuance of an order revoking cancellation of GST registration in Form GST REG-22.
Background of cancellation of GST registration-
Basically, GST registration can be cancelled either by the taxable person or by the proper officer. The reason for the cancellation of GST registration at both the ends are tabulated hereunder-
Read more on: https://taxguru.in/goods-and-service-tax/form-gst-reg-22-order-revocation-cancellation-gst-registration.html
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