Revocation of cancellation of registration [ Section 30 ] - GST Ready Reckoner - GST

Revocation of cancellation of registration Revocation of Cancellation :- Revocation of cancellation of registration Certificate means that the decision to cancel the registration has been reversed and the registration is still valid. [ Section 30 Read with Rule 23 of CGST Rules ] Revocation of cancellation of registration Certificate is applicable , When the registration has been cancelled by the Proper Officer on his own motion may subject to the provisions of rule 10B and not on the basis of an application then the registered person, whose registration has been cancelled, can submit an application for revocation of cancellation of registration, in FORM GST REG-21 , to such proper officer, 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. [ Section 30(1) read with Rule 23(1) ] Condonation Delay:- On sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding 180 days. No application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, application for revocation shall be filed, only after such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of 30 days from the date of order of revocation of cancellation of registration. 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 30 days from the date of order of revocation of cancellation of registration. On examination of the application if the Proper Officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, then he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. However If on examination of the application for revocation, if the Proper Officer is not satisfied then he will issue a notice in FORM GST REG 23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant has to furnish the reply within a period of 7 working days from the date of the service of the notice in FORM GST REG24 . [ Rule 23(2) (3) of CGST Rules ] Upon receipt of the information or clarification in FORM GST REG-24 , the Proper Officer shall dispose of the application within a period of 30 days from the date of the receipt of such information or clarification from the applicant. In case the information or clarification provided is satisfactory, the Proper Officer shall dispose the application on the examination of the application. In case it is not satisfactory the applicant will be mandatorily given an opportunity of being heard, after which the Proper Officer after recording the reasons in writing may by an order in FORM GST REG- 05 , reject the application for revocation of cancellation of registration and communicate the same to the applicant. Such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed. [(w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024) Inserted vide Finance (No.2) Act, 2024 ] [ Section 30(2) Rule 23(4) of CGST Rules ] The revocation of cancellation of registration under the SGST Act or the UTGST Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under CGST Act. [ Section 30(3) ] TIME LIMIT FOR REVOCATION:- Any registered taxable person can apply for revocation of cancellation of GST registration within a period of ninety days from the date of the service of the order of cancellation of registration. Application in FORM GST REG-21 needs to be filed by the registered person, for revocation of GST registration, either directly or through a facilitation center notified by the Commissioner. Important Notification 1. Amnesty scheme for extension of time limit for applying for revocation of cancellation of registration under CGST Act [ Notification No. 03/ 2023 Central Tax (as amended time to time) Notifies as:- (a) the registered person may apply for revocation of cancellation of such registration upto the 31st day of August, 2023 ; (b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns; (c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. Case law MD. NAUSHAD ALAM VERSUS THE UNION OF INDIA( 2023 (6) TMI 51 - JHARKHAND HIGH COURT ) Issues : Cancellation of GST registration, appeal rejection, and seeking revocation of cancellation. Facts : Petitioner's GST registration was cancelled, and appeal against cancellation was rejected as time-barred. Final Decision : Writ petition disposed of, allowing the petitioner to approach the proper officer for revocation of cancellation of registration by 30th June 2023, as per Notification dated 31.03.2023, after complying with prescribed conditions.