{"id":75184,"date":"2026-03-10T08:51:27","date_gmt":"2026-03-10T08:51:27","guid":{"rendered":""},"modified":"2026-03-10T08:51:27","modified_gmt":"2026-03-10T08:51:27","slug":"restoration-of-gst-registration-permitted-if-pending-returns-are-filed-and-tax-with-interest-and-late-fee-is-paid-authority-to-restore","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75184","title":{"rendered":"Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore."},"content":{"rendered":"<p>Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.<br \/>Case-Laws<br \/>GST<br \/>Where GST registration was cancelled for continuous non-filing of returns, the proviso to Rule 22(4) permits restoration if the person files all pending returns and makes full payment of tax dues with applicable interest and late fee; upon such compliance the proper officer may drop cancellation proceedings and pass the restoration order in Form GST REG-20. The petitioner was directed to apply to the concerned CGST authority for restoration and to comply with the proviso; the authority must consider and decide the application in accordance with law within the timeframe fixed by the court.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97544\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.Case-LawsGSTWhere GST registration was cancelled for continuous non-filing of returns, the proviso to Rule 22(4) per&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75184","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75184"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75184\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}