Section 30 of CGST Act- Revocationofcancellationofregistration

Section 30 of CGST Act,2017 from bare act : –
(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 officerfor revocation of cancellation of the registration in the prescribed manner within thirty daysfrom the date of service of the cancellation order.
(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 berejected unless the applicant has been given an opportunity of being heard.
(3) The revocation of cancellation of registration under the State Goods and ServicesTax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall bedeemed to be a revocation of cancellation of registration under this Act.

To understand the procedure for application of revocation of cancellation of registration under GST regime : –

• A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21.
• Application should be submitted tosuch proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.
• But no application for revocation shall be filed if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns.
• If the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within thirty days from the date of receipt of the application and communicate the same to the applicant.
• The proper officer may, for reasons to be recorded in writing, under circumstances 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 communicate the same to the applicant.
• 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 to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within seven working days from the date of the service of notice in FORM GST REG-24.
• Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from the date of receipt of such information or clarification from the applicant.

CHAPTER VI

REGISTRATION

Chapter VI of the CGST Act,2017 covers nine sections relating toREGISTRATION under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 22 – Persons liableforregistration
Section 23 –Persons notliable forregistration
Section 24 –Compulsoryregistration incertain cases
Section 25 –Procedure forregistration
Section 26– Deemedregistration
Section 27– Specialprovisionsrelating tocasual taxableperson & non-residenttaxableperson
Section 28– Amendmentofregistration
Section 29– Cancellationofregistration
Section 30 – Revocationofcancellationofregistration