If application for registration is rejected by Tax Authority, you can file appeal against the order within 3 months from the date of rejection order. After completion of hearing, if appellate Authority passes an order for restoration of registration in your favour, you need to communicate the order to the Proper Officer who has rejected your registration application. In compliance of the order of the Appellate Authority, the Proper Officer may restore the registration application submitted by you and process it for issuing registration.
Restore Registration functionality can be used to restore following Registration Applications:
a. Registration Applications of Normal Taxpayer/ Composition Scheme/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit
b. Registration of UIN
Note: The Restore Registration functionality will be available for other types of Registration shortly.
There is no time limit prescribed under law for the Tax Official to approve the Rejected registration application in compliance of the order of Appellate Authority. However, the proper officer will be required to honor the order and approve the registration in time.
Effective Date of restoring the registration application will be the same date as mentioned in the application. However: