{"id":76610,"date":"2026-09-11T08:30:04","date_gmt":"2026-09-11T08:30:04","guid":{"rendered":""},"modified":"2026-09-11T08:30:04","modified_gmt":"2026-09-11T08:30:04","slug":"gst-portal-restoration-depends-on-a-reasoned-hearing-and-verification-of-bona-fide-registered-proprietor-status-before-gstr-1-access","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76610","title":{"rendered":"GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access."},"content":{"rendered":"<p>GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.<br \/>Case-Laws<br \/>GST<br \/>Restoration of blocked GST portal access for furnishing Form GSTR-1 requires effective consideration of the taxpayer&#39;s supporting material. The taxpayer must submit a comprehensive representation in response to the information notice, and the competent authority must decide it through a reasoned and speaking order after granting a personal hearing. Where the material establishes that the taxpayer is a bona fide registered proprietor, the GST portal must be activated within 48 hours to enable Form GSTR-1 filing. The merits of the restoration request remain subject to fresh independent determination by the competent authority.<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=103672\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.Case-LawsGSTRestoration of blocked GST portal access for furnishing Form GSTR-1 requires effective consideration of the&#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-76610","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76610","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=76610"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76610\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}