Instructions for the Amnesty Programme for Revoking the Termination of GST Registration

2.3 M explained in this para, the special procedure would be applicable in the following manner:

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.