Section 30 of CGST Act - Revocation of Cancellation of Registration
Section 30 of the Central Goods and Services Tax Act, 2017 provides the statutory remedy for a registered person whose GST registration has been cancelled by the proper officer on his own motion. It permits an application for revocation of that cancellation, subject to the prescribed conditions, procedure and time limits.
Current text and meaning of Section 30
- Application for revocation: A registered person whose registration is cancelled by the proper officer on his own motion may apply to that officer for revocation in the prescribed manner within 30 days from the date of service of the cancellation order, subject to prescribed conditions.
- Extension of time: On sufficient cause being shown and for reasons recorded in writing, the Additional Commissioner or Joint Commissioner may extend the period by not more than 30 days. The Commissioner may grant a further extension of not more than 30 days beyond that extended period.
- Decision by proper officer: The proper officer may revoke the cancellation or reject the application in the prescribed manner and period. Rejection cannot be made without giving the applicant an opportunity of being heard.
- Deemed corresponding revocation: Revocation under the State GST Act or Union Territory GST Act is deemed to be revocation under the CGST Act.
The extension proviso was substituted by section 122 of the Finance Act, 2020. The corresponding procedure is prescribed principally by Rule 23 of the CGST Rules, 2017.
Who can apply for revocation?
The remedy under Section 30 is available where the proper officer cancelled the registration on his own motion, commonly called suo motu cancellation. It is not the statutory route for revoking a cancellation made on the registered person's own application. The GST Portal likewise describes the facility as available to taxpayers whose registration was cancelled by the tax officer through suo motu proceedings.
Time limit: 30 days, extendable up to 90 days
| Period | Authority / requirement |
|---|---|
| First 30 days | Application may be made within 30 days from service of the cancellation order. |
| Next 30 days | Additional Commissioner or Joint Commissioner may extend the period on sufficient cause being shown and for reasons recorded in writing. |
| Further 30 days | Commissioner may allow a further extension, again within the statutory limit. |
The extension is not automatic. A delayed applicant should clearly state the cause for delay and provide supporting material wherever relevant.
Rule 23 of the CGST Rules: procedure for revocation
Rule 23 supplements Section 30. The application is made electronically in FORM GST REG-21 on the common portal. Where cancellation occurred because returns were not furnished, an application for revocation cannot be filed unless the required returns are furnished and the tax due under those returns is paid together with applicable interest, penalty and late fee.
Where the proper officer is satisfied that sufficient grounds exist, the cancellation is revoked by an order. If the officer proposes to reject the application, the applicant must first receive a show-cause notice and an opportunity to respond. The statutory protection in Section 30(2) independently requires an opportunity of being heard before rejection.
How to apply on the GST Portal
According to the GST Portal guidance, an eligible taxpayer can log in with the earlier credentials and proceed through Services > Registration > Application for Revocation of Cancelled Registration. The application should explain the reasons for seeking revocation and comply with the return and payment requirements where cancellation was for non-filing of returns.
Practical checklist before filing
- Download and read the cancellation order and note its date of service.
- Confirm that cancellation was initiated by the proper officer and that Section 30 applies.
- File pending returns and discharge the required tax, interest, penalty and late fee where Rule 23 requires this.
- Prepare concise reasons showing why cancellation should be revoked.
- If filing after the first 30 days, state the sufficient cause for delay and upload relevant supporting documents.
- Monitor portal notices and respond within the period specified in the notice.
Related provisions
Section 30 should be read with Section 29 of the CGST Act - Cancellation or Suspension of Registration, the CGST Rules governing registration and cancellation, and the statutory provisions concerning service of orders and notices.