Section 30 of CGST Act

Revocation of Cancellation of Registration

 

Section 30(1)

 

Subject to such conditions as may be prescribed,

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 the prescribed manner

within thirty days from the date of service of the cancellation order.

such manner, within such time and subject to such conditions and restrictions, as may be prescribed

 

{Substituted for “the prescribed manner

within thirty days from the date of service of the cancellation order:” by the Finance Act, 2023, w.e.f. 1-10-2023}

 

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).

 

Omitted, by the Finance Act, 2023, w.e.f. 1-10-2023,

 

Prior to its omission, proviso, as inserted by the Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019, w.e.f. 23-4-2019 and later on substituted by the Finance Act, 2020, w.e.f. 1-1-2021, read as under:

 

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).

 

Section 30(2)

 

The proper officer may,

 in such manner and within such period as may be prescribed, 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:

 

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

 

{Inserted by the Finance (No. 2) Act, 2024, w.e.f. 1-11-2024}.

 

Section 30(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.

 

 

• See rules 9, 23 and Form Nos. REG-05, REG-21 to REG-24 of the CGST Rules, 2017.

 

• Section 30 enforced with effect from 22-6-2017.

 

• See also Central Goods and Services Tax (Removal of Difficulties) Order, 2020.