Amended and updated notes on section 30 of CGST Act, 2017. Detail discussion on provisions and rules related to revocation of cancellation of registration.
Chapter VI (Sections 22–30) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to registration. Section 30 of CGST 2017 provides for revocation of cancellation of registration.
Recently, we have discussed in detail section 29 (Cancellation or suspension of registration) of CGST Act 2017. Today, we learn the provisions of section 30 of Central GST Act 2017.
Section 30 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 30 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | VI |
| Chapter Name | Registration |
| Section No. | 30 |
| Section Name | Revocation of cancellation of registration |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 30:
- Rule 23: Revocation of cancellation of registration
- FORM GST REG-05: Order of Rejection of Application for <Registration / Amendment / Cancellation/ >
- FORM GST REG-21: Application for Revocation of Cancellation of Registration
- FORM GST REG-22: Order for revocation of cancellation of registration
- FORM GST REG-23: Show Cause Notice for rejection of application for revocation of cancellation of registration
- FORM GST REG-24: Reply to the notice for rejection of application for revocation of cancellation of registration
Section 30 of Central GST – Revocation of cancellation of registration1
Section 30 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Section 30(1) of CGST Act
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.
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).
Proviso of sub-section (1) of section 30 was substituted by the Finance Act 2020.
Section 30(2) of CGST Act
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) of CGST Act
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.
- Section 30 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎