Section 30 of CGST Act 2017: Revocation of Cancellation of Registration

Provisions under Section 30 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Revocation of Cancellation of Registration”, are as under:

Section 30 of CGST Act 2017: Revocation of Cancellation of Registration (CHAPTER VI – 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 prescribed manner within thirty days from the date of service of the cancellation order: such manner, within such time and subject to such conditions and restrictions, as may be prescribed. [Note 3(a)]

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. [Refer Note 1 & 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). [Note 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.

(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.

Amendments History:

1. Proviso to sub-section (1) inserted vide CBIC ROD Order 5/2019 GST dated 23/04/2019.

2. Proviso to sub-section (1) substituted vide Section 122 of the Finance Act 2020 (GOI Notification dated 27/03/2020), followed with Central Tax Notification 92/2020 dated 22/12/2020 on commencement date of 01/01/2021.

3. Amendments in subsection (1) vide  the Finance Act, 2023, followed with Central Tax Notification 28/2023 on commencement date of 01/10/2023:

(a) the text “the prescribed manner within thirty days from the date of service of the cancellation order:”, substituted with the text “such manner, within such time and subject to such conditions and restrictions, as may be prescribed.”

(b) the proviso shall be omitted.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.