Revocation, literally means “the official cancellation of a decree, decision, or promise.”.

So revocation of cancellation of registration would literally mean, revival of registration which was canceled earlier.

Today, we are discussing Revocation of cancellation of registration under GST.

The relevant provisions which we shall be discussing are Section 30 of CGST Act, 2017 read with Rule 23 of CGST Rules, 2017

Let’s begin our discussion.

Section 30: Revocation of cancellation of registration

Section 30 : Revocation of cancellation of registration

Section 30(1) 

FILE REVOCATION IN 30 DAYS

any registered person, whose registration is canceled by the proper officer on his own motion,

may apply to such officer for revocation of cancellation of the registration within 30 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 more than 30 days;

(b) by the Commissioner, for a further period not more than 30 days, beyond the period specified in clause (a). 

Section 30(2) 

OPPORTUNITY OF BEING HEARD

The proper officer may, 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) 

REVOCATION OF BOTH AT ONCE

The revocation of cancellation of registration under the SGST Act / UTGST Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act

RULE 23 REVOCATION OF CANCELLATION OF REGISTRATION

Rule 23 (1) 

APPLICATION FOR REVOCATION

A registered person, whose registration is canceled by the proper officer on his own motion, may

l submit an application for revocation of cancellation of registration,

l in FORM GST REG-21, to such proper officer,

l within a period of thirty days from the date of the service of the order of cancellation of registration [or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30,]

Provided that no application for revocation shall be filed, if the registration has been canceled 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 in respect of the said returns

Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of 30 days from the date of order of revocation of cancellation of registration

Provided also that where the registration has been canceled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of 30 days from the date of order of revocation of cancellation of registration

Rule 23(2)

ACCEPTANCE / REJECTION OF APPLICATION FOR REVOCATION

(a) Where 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 a period of 30 days from the date of the receipt of the application and communicate the same to the applicant.

(b)  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 REG05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.

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