Important Keyword: GST, CGST, IGST, SGST, UTGST, Section 30, Revocation.
Table of Contents
GST Section 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 2[such manner, within such time and subject to such conditions and restrictions, as may be prescribed.]
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(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.
* Enforced w.e.f. 22nd June, 2017.
** Kindly also refer to Notification No. 34/2021 – CT dated 29th Aug, 2021.
1. Omitted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 141 of The Finance Act 2023 (No. 8 of 2023).
2. Substituted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 141 of The Finance Act 2023 (No. 8 of 2023) for “the prescribed manner within thirty days from the date of service of the cancellation order:”.
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