Rule 23
Revocation of cancellation of registration
GST
Registration
Rule 23 of Central Goods and Services Tax Rules, 2017
23. Revocation of cancellation of registration.-
(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may 3[,subject to the provisions of rule 10B,] submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, 4[within a period of ninety days from the date of the service of the order of cancellation of registration,]] at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
5[Provided that such period may, on sufficient cause being shown, and for reasons to be rec
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e of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration:
Provided also that where the registration has been cancelled 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 thirty days from the date of order of revocation of cancellation of registration.]
(2) (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
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applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.
(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
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NOTES:-
1.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
2.
Inserted vide Notification No. 15 /2021-Central Tax dated 18-05-2021
3.
Inserted vide Notification No. 35/2021-Central Tax dated 24-09-2021 w.e.f. 01-01-2022
4.
Substituted vide Not
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