Rule 23 of CGST Rules - Revocation of cancellation of registration

Rule 23 of CGST Rules -Revocation of cancellation of registration

(updated as on 15.11.2017)

(1) A registered person, whose registrationis cancelled by the proper officer on his own motion, may submit an application forrevocation of cancellation of registration, in FORM GST REG-21, to such properofficer, within a period of thirty days from the date of the service of the order ofcancellation of registration at the common portal, either directly or through a FacilitationCentre notified by the Commissioner: Provided that no application for revocation shall be filed, if the registration hasbeen cancelled for the failure of the registered person to furnish returns, unless suchreturns are furnished and any amount due as tax, in terms of such returns, has been paidalong with any amount payable towards interest, penalty and late fee in respect of the saidreturns. (2)

(a) Where the proper officer is satisfied, for reasons to be recorded in writing, thatthere are sufficient grounds for revocation of cancellation of registration, he shall revokethe cancellation of registration by an order in FORM GST REG-22 within a period ofthirty days from the date of the receipt of the application and communicate the same tothe applicant.

(b) The proper officer may, for reasons to be recorded in writing, undercircumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicatethe same to the applicant.

(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule(2), issue a notice in FORM GST REG23 requiring the applicant to show cause as towhy the application submitted for revocation under sub-rule (1) should not be rejectedand the applicant shall furnish the reply within a period of seven working days from thedate of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the properofficer shall proceed to dispose of the application in the manner specified in sub-rule (2)within a period of thirty days from the date of the receipt of such information orclarification from the applicant.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

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