REVOCATION OF CANCELLATION OF REGISTRATION - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

12. REVOCATION OF CANCELLATION OF REGISTRATION 12.1. If registration is cancelled under Section 29 of CGST Act, 2017 read with Rule 21 of CGST Rules, 2017 but if person is continuing to carry on business, he should apply for revocation of cancellation of registration under Section 30 of CGST Act, 2017 read with Rule 23 of CGST Rules, 2017. He should not apply for fresh registration under CGST Act, 2017 as he may be having tax liability under earlier cancelled registration. 12.2 When the registration has been cancelled by the Proper Officer (Superintendent of Central Tax) on his own motion 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 the Proper Officer (Assistant or Deputy Commissioners of Central Tax), within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal. 12.3 However, if the registration has been cancelled for failure 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. 12.4 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-2 2 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. 12.5 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 seven working days from the date of the service of the notice in FORM GST REG-24. 12.6 Upon receipt of the information or clarification, the Proper Officer shall dispose of the application within a period of thirty 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 revoke the cancellation. In case, it is not satisfactory, the applicant will be mandatorily given an opportunity of being heard, after which the Proper Officer reject the application for revocation of cancellation of registration and communicate the same to the applicant.