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Mac OS X:

Step 1 : Go to your “Applications” folder
Step 2 : Go to your “Utilities” folder
Step 3 : Launch “Terminal”
Step 4 : Type “sudo nano /etc/hosts” (without quotes) and hit return
Step 5 : Enter your password
Step 6 : Use the down arrow key to find the “gs.apple.com” entries. Once the cursor is in front, make sure you comment out the line(s) by entering “#” (no quotes) in front of the text.
Step 7 : Save the file by pressing CONTROL+O on the keyboard
Step 8 : Exit the nano editor by pressing CONTROL+X on the keyboard
Step 9 : Restore your iDevice

Windows:
Step 1. Start –> Programs –> Accessories
Step 2. Run Notepad or WordPad
Step 3. Click “Open..” from File menu.
Step 4. Browse to Windows/System32/drivers/etc
Step 5. In “files of type:” select all documents
Step 6. Open “hosts”
Step 7. Delete all line that has “gs.apple.com” or something like that
Step 8. Hit Save
Step 9. Restore your device