30. Revocation of cancellation of registration.

(1) Subject to such conditions as may be prescribed, any 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 ³[such manner, within such time and subject to such conditions and restrictions, as may be prescribed.]

²[¹[Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31-3-2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22-7-2019.]]

(2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application:

Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard.

⁴[Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.]

(3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act.

Notes: 

1. Inserted by the Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019, w.e.f. 23-4-2019.

2. Omitted by The Finance Act 2023 dated 31.07.2023

3. Subsituted by The Finance Act 2023 dated 31st July, 2023

For the word-

the prescribed manner within thirty days from the date of service of the cancellation order.

The following shall be subsituted:-

such manner, within such time and subject to such conditions and restrictions, as may be prescribed.

4. Inserted by The Finance (No. 2) Act, 2024 dated 07.08.2024.