Section 30 CGST Act 2017 Revocation of cancellation of registration.

By | April 16, 2017
(Last Updated On: September 18, 2023)

Section 30 CGST Act 2017

[ Section 30 CGST Act 2017 Notified w.e.f 22.06.2017 vide Notification No. 1/2017 – Central Tax Dated 19.06.2017  Also Refer rule 23 of CGST Rules 2017 and Form Nos. REG-21 to REG-24 of the CGST Rules, 2017.]

Section 30 CGST Act 2017 explains Revocation of cancellation of registration  and is Covered in Chapter VI Registration 

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Revocation of cancellation of registration.[Note 3]

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 4[such manner, within such time and subject to such conditions and restrictions, as may be prescribed.]

      5[***]

(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.

(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.


Note :-

5.Omitted by the Finance Act, 2023, w.e.f. 1-10-2023. Prior to its omission, proviso as amended by the Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019, w.e.f. 23-4-2019 and 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).”

Prior to its omission, proviso as amended by the Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019, w.e.f. 23-4-2019

[“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. 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.

3.Refer Also Central Goods amd Services Tax (Removal of Difficulties) Order, 2020.

2. Inserted by Order No. 5/2019-GST Dated 23rd April, 2019 Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.

  1.  Circular No 95/14/2019 GST Dated 28.03.2019 : Registration Application verification by GST officer if Registration cancelled and not revoked but applied fresh

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