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Section 30 - Revocation of cancellation of registration

30. Revocation of cancellation of registration.[1]

(1) Subject to such conditions as may be prescribed[R-23], any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in [2][such manner, within such time and subject to such conditions and restrictions, as may be prescribed.]

[3][***]

(2) The proper officer may, in such manner and within such period as may be prescribed[R-23], by order, either revoke cancellation of the registration or reject the application:

Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard.

[4][Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.]

(3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act.
 

[1] This Section was made effective by Notification No. 01/2017-Central Tax dt. 19-06-2017 wef 22-06-2017.

[2] Substituted for words “the prescribed manner within thirty days from the date of service of the cancellation order.” by Section 141(a) of The Finance Act, 2023 dt. 31-03-2023 and made effective from 01-10-2023 by Notification No. 28/2023-Central Tax dt. 31-07-2023.

[3] Proviso omitted by Section 141(b) of The Finance Act, 2023 dt. 31-03-2023 and made effective from 01-10-2023 by Notification No. 28/2023-Central Tax dt. 31-07-2023.

Earlier substituted by Section 122 of The Finance Act, 2020 dt. 27-03-2020 and made effective from 01-01-2021 by Notification No. 92/2020-Central Tax dt. 22-12-2020 as

Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,—

(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;

(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).]

Earlier inserted vide Order No. 05/2019-GST dated 23.04.2020

Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31.03.2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22.07.2019

 

[4] Proviso inserted by Section 121 of The Finance (No. 2) Act, 2024 and made effective from 01-11-2024 by Notification No. 17/2024-Central Tax.

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