Section 30
Revocation of cancellation of registration.
GST
REGISTRATION
Section 30 of Central Goods And Services Tax Act, 2017
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 3[such manner, within such time and subject to such conditions and restrictions, as may be prescribed.]
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(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 revocati
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[Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31.03.2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22.07.2019.]”
3.
Substituted vide Section 141 of the Finance Act, 2023 w.e.f. 01-10-2023 before it was read as,
“the prescribed manner within thirty days from the dat
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