{"id":77303,"date":"2026-11-13T08:45:12","date_gmt":"2026-11-13T08:45:12","guid":{"rendered":""},"modified":"2026-11-13T08:45:12","modified_gmt":"2026-11-13T08:45:12","slug":"gst-registration-restoration-requires-filing-outstanding-returns-and-paying-tax-interest-penalties-and-late-fees-before-seeking-revocation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77303","title":{"rendered":"GST registration restoration requires filing outstanding returns and paying tax, interest, penalties and late fees before seeking revocation"},"content":{"rendered":"<p>GST registration restoration requires filing outstanding returns and paying tax, interest, penalties and late fees before seeking revocation<br \/>Case-Laws<br \/>GST<br \/>Revocation of GST registration cancellation for non-filing of returns requires outstanding returns to be furnished and tax due to be paid with interest, penalty and late fee before revocation is sought, under the proviso to Rule 23(1). These ancillary liabilities are substantive obligations, not procedural formalities. Section 79 provides the statutory mechanism for recovery of admitted tax arrears and ancillary dues and must be invoked and exhausted before seeking the Tribunal&#39;s discretionary assistance in collection. Payment of tax alone does not prevent recovery of outstanding interest and late fees.<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=106023\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration restoration requires filing outstanding returns and paying tax, interest, penalties and late fees before seeking revocationCase-LawsGSTRevocation of GST registration cancellation for non-filing of returns requires outstanding returns t&#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-77303","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77303","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=77303"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77303\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}