Section 30 of CGST Act, 2017 – Revocation of cancellation of registration

The Central Goods and Services Tax Act, 2017

Chapter-VI Registration

Section 30: Revocation of cancellation of registration.

30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officerc1 on his own motion, may apply to such officer for revocation of cancellation of the registration in 1[such manner, within such time and subject to such conditions and restrictions, as may be prescribed].

2[***]

(2) The proper officerc1 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[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.


References

Enforcement:

Enforced w.e.f. June 22, 2017 [Notification No. G.S.R. 605(E) dated 19.06.2017].

Amendments:

1. Substituted by Finance Act, 2023 w.e.f. 01.10.2023 [vide Notification No. 28/2023–Central Tax dated 31.07.2023], for the words “the prescribed manner within thirty days from the date of service of the cancellation order”.

2. Omitted by Finance Act, 2023 w.e.f. 01.10.2023 [vide Notification No. 28/2023–Central Tax dated 31.07.2023], the prior to omission, the proviso stood 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).]

Reference:

*The proviso was earlier substituted by Finance Act, 2020, w.e.f. 01.01.2021 [vide Notification No. 92/2020–Central Tax dated 22.12.2020], the proviso which was inserted by the Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019, vide Notification No. 5/2019-GST dated 23.05.2019], prior to substitution, the proviso stood as under:

“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.”.

3. Inserted by Finance (No. 2) Act, 2024, w.e.f. 01.11.2024 [Notification No. 17/2024–Central Tax dated 27.09.2024].

Circular:

C1. Proper officer for provisions relating to Registration and Composition levy, refer Circular No.1/1/2017 dated 26.06.2017.

 

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