Revocation of cancellation of registration
Rule 13
Bill
Draft GST Registration Rules
Draft – Goods And Services Tax – Registration Rules, 20- [September 2016]
13. Revocation of cancellation of registration
(1) A taxable person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-17, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner:
Provided that no application for revocation shall be filed if the registration has been cancelled for the failu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n FORM GST REG05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.
(3) The proper officer may require the applicant to furnish, within three common working days of the filling of the application, such additional information or clarification as, in his opinion, may be required for verifying the particulars furnished in the said application, in FORM GST REG-03 and the applicant shall furnish the information or the clarification within seven common working days from the date of the service of notice in FORM GST REG-04.
(4) Upon receipt of the information or clarification in FORM GST REG-04 , the proper officer may proceed to dispose of the application in the manner specified i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =