THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
REGISTRATION
Section 30: Revocation of cancellation of registration. (Relevant Rule 23) (Relevant Updates)
*(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
3[such manner, within such time and subject to such
conditions and restrictions, as may be prescribed.]
[helldodold[the prescribed manner within thirty days from the date of
service of the cancellation order.]helldod]
[helldod4omit[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)]helldod]
[helldod old[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.]
helldod]
(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.
5[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.