Revocation of cancellation of registration Sec 30 of CGST Act, 2017

 

 

Section 30 of CGST Act, 2017 Revocation of cancellation of registration

 

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The below post explains about Revocation of cancellation of registration under section 30 of CGST Act,2017.

 

Section 30 of CGST Act, 2017 explains Revocation of cancellation of registration as below: (The amendments if any will also be updated here soon).

 

The extract of Section 30 of CGST Act,2017 quoted below:

 

30 Revocation of cancellation of registration

 

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

Revocation of cancellation of registration Sec 30 of CGST Act, 2017from 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 be

rejected unless the applicant has been given an opportunity of being heard.

(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.

The above information clarifies about Revocation of cancellation of registration under section 30 of CGST Act,2017.  

 

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