Revocation of GST Registration Under Section 30 of CGST Act: Complete Guide

Section 30 of the CGST Act, 2017 provides a legal mechanism for revocation of GST registration cancelled by the proper officer on their own motion. This section allows affected registered persons to apply for revocation within a prescribed timeframe and subject to specific conditions.

Amended by the Finance Acts of 2023 and 2024, the provision ensures fair opportunity by mandating a hearing before rejection and aligning revocation across CGST, SGST, and UTGST. AUBSP explains that timely compliance, filing of pending returns, and payment of dues are essential for successful revocation, safeguarding business continuity under GST.

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

Welcome! If you’re a GST-registered person whose registration has been cancelled by the proper officer on their own motion, this article is just for you. AUBSP takes you through the complete details of Section 30 of the Central Goods and Services Tax (CGST) Act, 2017, which governs the revocation of cancellation of GST registration. Whether you’re a tax consultant, business owner, or student of taxation law, this guide will offer in-depth clarity with updated provisions, tabular data, and expert explanations.

Understanding Section 30: An Overview

Section 30 of the CGST Act provides relief to registered taxpayers whose GST registration has been cancelled by the proper officer on their own motion—this means the cancellation wasn’t voluntary. Through this provision, you may apply for revocation (reversal) of the cancellation under specified conditions, timelines, and procedures.

Let’s now explore this in detail.

Detailed Breakdown of Section 30

Section 30(1): Right to Apply for Revocation

Under this subsection, any registered person whose registration has been cancelled by the proper officer suo-motu (on his own motion), may file an application for revocation of such cancellation.

• The application must be made in the prescribed manner, within a specific time limit, and will be subject to conditions and restrictions as prescribed.
• As per the Finance Act 2023, the language was substituted to streamline the revocation process and enable more structured compliance.

📝 Note by AUBSP: This right is not available if the cancellation was voluntary or requested by the taxpayer themselves.

Section 30(2): Officer’s Power to Decide Application

The proper officer is empowered to:

• Accept and revoke the cancellation through an official order, or
• Reject the revocation application, but only after giving the applicant a fair chance to be heard.

📌 Latest Update (Finance Act No. 2, 2024):
A second proviso was added making it clear that revocation will also be subject to additional conditions and restrictions as may be prescribed.

Section 30(3): Deemed Revocation Across Laws

If cancellation is revoked under:

• State Goods and Services Tax Act (SGST) or
• Union Territory Goods and Services Tax Act (UTGST),

…it is automatically deemed to be a revocation under the CGST Act as well. This provision ensures uniformity and avoids duplication of process across GST laws.

How to Apply for Revocation: AUBSP’s Step-by-Step Guide

Step 1: Log into the GST Portal

Visit www.gst.gov.in and log in using your valid credentials.

Step 2: Navigate to Services

Services > Registration > Application for Revocation of Cancelled Registration

Step 3: Fill in Application

Provide all relevant details and reasons for revocation, along with documents like:

1. Tax returns filed
2. Clearance of tax dues
3. Any pending liabilities cleared

Step 4: Submit the Application

After attaching required documents, submit the application with DSC or EVC.

Step 5: Wait for Order

The officer may:

1. Approve and issue a revocation order, or
2. Issue a notice seeking clarification, or
3. Reject the application (after hearing)

💡 AUBSP Tip: Always file all pending returns and clear liabilities before applying for revocation to avoid rejection.

Conditions and Restrictions (As Prescribed)

Though these may vary depending on evolving notifications, some general conditions include:

• Application must be made within 30 days from date of cancellation order (may be extended by Commissioner up to 90 days).
• All outstanding returns must be filed.
• All outstanding tax dues and penalties must be paid.
• No revocation is possible if registration was cancelled on taxpayer’s own request.

Why Is Revocation Important?

Having an active GST registration is crucial for:

1. Legal compliance
2. Seamless flow of Input Tax Credit (ITC)
3. Avoidance of penalties or prosecution
4. Participation in supply chain with registered vendors

So, if your GST registration was cancelled suo-motu, AUBSP strongly advises you to consider revocation quickly and properly.

In Conclusion, Section 30 of the CGST Act offers a lifeline to genuine businesses who wish to continue their compliance journey under GST. With updated amendments in 2023 and 2024, the law has become more structured and accessible.

By following proper procedure, being proactive, and staying compliant, you can effectively get your cancelled registration reinstated.

If you found this guide helpful, stay tuned with AUBSP.com for more updates and professional explanations on GST, tax, and finance-related matters.

FAQs on Revocation of Cancellation of Registration

What is Section 30 of the CGST Act?
Section 30 provides the legal provision for revoking a GST registration that was cancelled by the proper officer on their own motion.

Who can apply for revocation under Section 30?
Only a registered person whose GST registration was cancelled suo-motu by the proper officer can apply for revocation.

Can a taxpayer who voluntarily cancelled their registration apply under Section 30?
No, Section 30 does not apply to taxpayers who have themselves applied for cancellation.

What is the time limit to apply for revocation of cancellation of GST registration?
The application must be made within 30 days from the date of the cancellation order, which may be extended up to 90 days by the jurisdictional authority.

How can one apply for revocation of cancellation?
The application must be filed online on the GST portal under the “Application for Revocation of Cancelled Registration” tab.

What are the conditions for revocation of cancellation?
All pending returns must be filed and outstanding dues, including taxes, interest, and penalties, must be cleared before filing the application.

Is the taxpayer given a chance to be heard before rejection?
Yes, the proper officer must give the applicant an opportunity of being heard before rejecting the revocation application.

What happens if the revocation application is accepted?
If accepted, the officer issues an order revoking the cancellation and the GST registration is restored.

What happens if the revocation application is rejected?
If rejected, the officer must communicate the reason for rejection and the taxpayer may explore legal remedies such as appeal.

Is there any fee to file the revocation application?
No government fee is charged to file the revocation application.

What documents are required for revocation application?
Generally, filed returns, payment receipts of outstanding dues, and a written reason or justification for revocation are required.

Can revocation be filed multiple times for the same cancellation?
No, revocation can be applied only once per cancellation event.

What is the effective date of Section 30?
Section 30 became effective from 22nd June 2017.

What amendments were made to Section 30 in 2023?
The Finance Act 2023 substituted the wording of Section 30(1) to define the manner, conditions, and restrictions more clearly.

What change was made in Section 30 in 2024?
A second proviso was added to Section 30(2) making revocation subject to further prescribed conditions and restrictions.

Is revocation under SGST or UTGST valid under CGST automatically?
Yes, revocation of registration under SGST or UTGST is deemed to be a revocation under CGST as well.

Which authority issues the revocation order?
The same proper officer who cancelled the registration has the authority to revoke the cancellation.

Can a composition taxpayer apply for revocation under Section 30?
Yes, if the registration was cancelled by the officer and not voluntarily surrendered, a composition taxpayer can apply for revocation.

Can a revoked registration be used immediately after approval?
Yes, once the revocation order is passed, the GSTIN becomes active and can be used for compliance and transactions.

Does revocation remove penalties or past liabilities?
No, revocation restores registration but does not waive off any past dues or penalties.

Can returns be filed after cancellation to apply for revocation?
Yes, the GST portal allows filing of returns during the cancellation period specifically to facilitate revocation applications.

What is the notification number for Section 30 becoming effective?
Notification No. 1/2017-Central Tax dated 19.06.2017 enforced Section 30 from 22.06.2017.

Which notification amended Section 30(1) in 2023?
Notification No. 28/2023-Central Tax dated 31.07.2023 brought the 2023 amendment into effect from 1st October 2023.

Which notification added the second proviso in Section 30(2) in 2024?
Notification No. 17/2024-Central Tax dated 27.09.2024 added the second proviso effective from 1st November 2024.

Is filing a revocation application a guarantee of approval?
No, approval is subject to the satisfaction of conditions and the discretion of the proper officer.

Can legal remedy be taken if revocation is rejected?
Yes, the taxpayer can file an appeal before the appellate authority under GST law.

Who can help me with the revocation process?
You may consult a GST practitioner or refer to expert platforms like AUBSP for professional guidance.