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 lo...