Introduction:

Sec.30 deals with the provision relating to the revocation of cancellation of gst registration.In the previous article we have discussed about the Cancellation of GST Registration In this article we shall look in to the provision relating to the revocation of cancellation of GST registration as per section 30 of the act. The tax official may have cancelled a taxpayer’s GST registration by initiating suo-motu proceedings. In such a situation, person can apply for revocation of cancellation of gst registration. Let us understand how we can apply of revocation.

Procedure for revocation of cancellation of GST registration – Section 30

1. Where the registration of a person is cancelled suo-motu by the proper officer, such registered person may apply for revocation of the cancellation to such proper officer, within 30 days from the date of service of the order of cancellation of registration.

Said periods of 30 days may, on sufficient cause being shown and for reasons to be recorded in writing, be extended for a period not exceeding 30 days by additional or joint commissioner and by further period not exceeding 30 days by commissioner.

2. If the proper officer is satisfied that there are sufficient grounds for revocation of cancellation, he may revoke the cancellation of registration by an order within 30 days of receipt of application and communicate the same to applicant.

3. Otherwise, he may reject the revocation application. However, before rejecting the application, he has to first issue Show cause notice to the applicant who shall furnish the clarification within 7 working days of service of show cause notice. The proper officer shall dispose the application ( accept/reject application) within 30 days from the date of receipt of clarification.

Where registration was cancelled for failure of registered person to furnish returns

In such a situation, the person has to make good the defaults, i.e the person needs to file such returns and pay any amount due as tax along with any amount payable towards interest, penalty, and late fee in respect of the said returns.

 Key points to be remembered while applying for revocation of cancellation of GST registration

1. In case where registration is cancelled suo-motu by the proper officer, the taxable person can apply for revocation within 30 days ( extendible by 30 days by additional / Joint Commissioner and by further 30 days by Commissioner ) of service of cancellation order, requesting the officer for revoking the cancellation ordered by him.
2. Before applying for revocation, the person has to file the pending returns, make the payment of all dues including interest and penalty.
3. If the officer satisfied, The proper officer will revoke the cancellation order.
4. However, if the officer concludes to reject the request for revocation of cancellation, he will first observe the principle of natural justice by way of issuing notice to the person and hearing him on the issue.
5. UIN holders ( i.e. Un bodies, Embassies and other notified persons), GST practitioner cannot apply for revocation of cancellation of GST registration.
6. In case the registration is cancelled on the request of the taxpayer or his legal heir, one cannot apply for revocation of cancelled registration.
7. The revocation of cancellation of GST registration under the SGST Act or UGST Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under CGST Act.

Conclusion:

Provision for revocation of cancellation of GST registration is provided under section 30 of the act which we have discussed in this article. However in order to apply for revocation once has to login to the GST portal and go to the services, under the services section select the optional called Registration, where you find Application for revocation of cancelled Registration. Through which one can apply for revocation of cancellation of GST registration.

Disclaimer: The content and views stated in this article is solely for informational purpose only.

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