{"id":75874,"date":"2026-06-04T08:37:37","date_gmt":"2026-06-04T08:37:37","guid":{"rendered":""},"modified":"2026-06-04T08:37:37","modified_gmt":"2026-06-04T08:37:37","slug":"restoration-of-cancelled-gst-registration-permitted-after-pending-returns-and-statutory-dues-are-filed-and-verified","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75874","title":{"rendered":"Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified."},"content":{"rendered":"<p>Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified.<br \/>Case-Laws<br \/>GST<br \/>Cancelled GST registration may be restored on filing an appropriate application after furnishing pending returns and paying outstanding tax dues, interest, late fee and penalty, if any. The Court followed the approach adopted in similar matters and noted the petitioner&#39;s compliance steps and readiness to discharge remaining statutory liabilities. It directed the petitioner to apply within the time granted, required the competent authority to verify compliance, and ordered restoration of the registration in accordance with law.<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=100459\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Restoration of cancelled GST registration permitted after pending returns and statutory dues are filed and verified.Case-LawsGSTCancelled GST registration may be restored on filing an appropriate application after furnishing pending returns and paying &#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-75874","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75874","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=75874"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75874\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}