Section 30 – Revocation of Cancellation of Registration
Section 30 of CGST Act, 2017 – Revocation of Cancellation of Registration
Updated on: February 2026 (as amended and applicable till date)
Prepared by: Yours Tax Consultant
1. Bare Act – Section 30
Section 30(1):
A 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 such manner, within such period and subject to such conditions
as may be prescribed.
Proviso:
The period for application for revocation may be extended
by the Additional Commissioner or the Joint Commissioner
for a further period not exceeding thirty days
and by the Commissioner for a further period not exceeding thirty days.
2. Objective of Section 30
Section 30 provides a statutory remedy to a taxpayer whose registration has been cancelled suo motu by the department.
It allows genuine taxpayers to:
- Restore GST registration
- Resume business legally
- Avoid permanent loss of GSTIN
3. When Can Revocation Be Applied?
Revocation under Section 30 is available only when:
- Registration is cancelled by proper officer (suo motu)
- Cancellation is not on taxpayer’s own application
If registration was cancelled voluntarily, revocation is not permitted.
4. Time Limit for Filing Revocation Application
Application for revocation must be filed:
- Within 30 days from the date of service of cancellation order
Extensions available:
- Additional / Joint Commissioner – further 30 days
- Commissioner – further 30 days
Maximum total time: 90 days
5. Mandatory Pre-Conditions for Revocation
Before filing revocation application, the taxpayer must:
- File all pending returns
- Pay all pending tax, interest, late fee and penalty
If these conditions are not fulfilled, revocation application will be rejected.
Relevant Rule:
6. Procedure for Revocation
The procedure involves:
- Filing application in FORM GST REG-21
- Examination by proper officer
- Issue of order in FORM GST REG-22 (approval) or
- Show cause notice in FORM GST REG-23 (if proposed to reject)
Taxpayer must reply to REG-23 within prescribed time before rejection.
7. Suspension During Revocation Proceedings
During pendency of revocation application:
- Registration remains cancelled
- Business operations are legally restricted
Therefore, revocation should be pursued urgently.
8. Effect of Revocation
Once revocation is allowed:
- Registration is restored retrospectively
- Taxpayer can resume business
- Returns must be filed for the cancelled period
However:
- Past liabilities remain payable
- Revocation does not waive penalties or interest
9. Common Grounds for Rejection
- Non-filing of all pending returns
- Outstanding tax dues
- Application filed beyond limitation period
- No satisfactory explanation provided
10. Section 30 Read with Relevant CGST Rules
11. Related Provisions
- Section 29 – Cancellation of registration
- Section 73 – Demand without fraud
- Section 74 – Demand with fraud
12. Professional Tip
Always file pending returns first, then apply for revocation. Most revocation applications fail due to incomplete compliance, not due to merits.
Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Future amendments or judicial interpretations may require revision.
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