Central Goods and Services Tax Act, 2017
Chapter VI - Registration
Section 30 - Revocation of cancellation of registration
30. Revocation of cancellation of registration**
(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 3-a[such manner, within such time and subject to such conditions and restrictions, as may be prescribed. ]3-a
3-b[****]3-b
(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.
4[Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.]4
(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.
** Kindly also refer to Notification No. 34/2021 – Central Tax dated 29.08.2021.
1. Inserted vide Order No. 05/2019-GST dated 23.04.2019
2. Substituted (w.e.f. 01.01.2021 vide Notification No. 92/2020-Central Tax dated 22.12.2020) vide Section 122 of the Finance Act, 2020 dated 27.03.2020 for
"1[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 ]1"
3-a. Substituted (w.e.f. 01.10.2023) vide Section 141 of the Finance Act 2023 dated 31.03.2023 for “prescribed manner within thirty days from the date of service of the cancellation order”
3-b. Omitted (w.e.f. 01.10.2023) vide Section 141 of the Finance Act 2023 dated 31.03.2023 for
“2[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).]2"
4. Inserted (w.e.f. 01-11-2024) vide Section 121 of the Finance Act (No. 2), 2024 dated 16-08-2024
Act
Notifications
- Notification No. 01/2017 - 19-06-2017 - Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
- Notification No. 34/2021 - 29-08-2021 - Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
- Notification No. 03/2023 - 31-03-2023 - Extension of time limit for application for revocation of cancellation of registration
- Notification No. 06/2023 - 31-03-2023 - Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
