Instructions for the Amnesty Programme for Revoking the Termination of GST Registration
| Sr. No | Eventualities | Clarification |
| 1. | The application for revocation of cancellation of registration has not been filed by the taxpayer | Taxpayer can file an online application for revocation before the proper officer during the period as provided vide the said notification and proper officer shall process such application |
| 2. | The application for revocation of cancellation of registration has already been filed and which are pending with the proper officer. | In such cases, the proper officer shall process the application for revocation considering the timelines as provided vide the said notification |
| 3. | The application for revocation of cancellation of registration was filed, but was rejected by the proper officer and taxpayer has not filed any appeal against the rejection. | Taxpayer can file a fresh application for revocation and the proper officer shall process the application for revocation considering the timelines as provided vide the said notification. |
| 4. | The application for revocation of cancellation of registration was filed, the proper officer rejected the application and appeal against the rejection order is pending before appellate authority. | Taxpayer can file fresh application for revocation and the proper officer shall process it. Simultaneously, taxpayer shall withdraw the appeal or appeal officer shall dispose off the appeal. |
| 5. | The application for revocation of cancellation of registration was filed, the proper officer rejected the application and the appeal has been decided against the taxpayer | Taxpayer may file fresh application for revocation and the officer shall process the application for revocation. |