Chapter VI (Sections 22-30) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Registration. Section 30 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for revocation of cancellation of registration under CGST Act 2017.
Recently, we have discussed in detail section 29 (i.e. Cancellation of registration) of CGST Act 2017. Today, we learn the provisions of section 30 of the CGST Act 2017. Complete Details of CGST Section 30 – Revocation of cancellation of registration. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Did you know? CGST Act 2017 have been enacted by Parliament in the Sixty-eighth Year of the Republic of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Notes on Section 30 of CGST Act 2017
Section 30(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.
Section 30(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.
Section 30(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.