Rule 23 CGST Rules 2017 : Revocation of cancellation of registration.

By | July 14, 2017
(Last Updated On: July 5, 2018)

Rule 23 CGST Rules 2017

Summary of  Rule 23 CGST Rules 2017

( Rule 23 CGST Rules 2017 explains Revocation of cancellation of registration  and is covered in Chapter III   – Registration   : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 )

Rule 23 CGST Rules 2017

Revocation of cancellation of registration.

23. (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with ny amount payable towards interest, penalty and late fee in respect of the said returns.

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

(b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST  REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.

(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.

(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2)  within a period of thirty days from the date of the receipt of such information or clarification from the applicant.

 


 Rule 23 CGST Rules 2017

Also refer CBIC Website Click here 

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Rule 23 CGST Rules 2017 , Print  Rule 23 CGST Rules 2017, Rule 23 of CGST Rules 2017, Latest Rule 23 of CGST Rules 2017, updated Rule 23 of CGST Rules 2017

Leave a Reply

Your email address will not be published. Required fields are marked *