CGST Section 30: Revocation of Cancellation of Registration

Provisions under Section 30 of the CGST Act 2017 relating to “Revocation of Cancellation of Registration”:

Section 30: Revocation of Cancellation of Registration (CHAPTER VI: REGISTRATION) [*1]

(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 such manner, within such time and subject to such conditions and restrictions, as may be prescribed. [*4(a)]

[Proviso Omitted: *2, 3 & 4(b)]

(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.

Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed. [*5]

(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.

Notes (History of Amendments in Bare Text):

1. CGST Section 30 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 1/2017 on commencement date of 22/06/2017.

2. Proviso to sub-section (1) inserted vide CBIC GST ROD Order 5/2019 dated 23/04/2019. [*3]

3. Proviso to sub-section (1) substituted vide Section 122 of the Finance Act 2020, followed with Notification 92/2020 on commencement date of 01/01/2021. Please refer ROD Order 5/2019 for text thereof before substitution. [*4(b)]

4. Amendments in sub-section (1) vide section 141 of the Finance Act, 2023, followed with Notification 28/2023 on commencement date of 01/10/2023:

(a) text “the prescribed manner within thirty days from the date of service of the cancellation order:”, substituted with the text “such manner, within such time and subject to such conditions and restrictions, as may be prescribed.”

(b) proviso omitted. Please refer Finance Act 2020 for text thereof before omission.

5. Second proviso inserted in sub-section (2) vide Section 121 of the Finance Act (No. 2) 2024, followed with Notification 17/2024 on commencement date of 01/11/2024.