Revocation of Cancellation of GST Registration – Section 30 of GST

GST registration is crucial for businesses operating in India. However, in certain situations, a taxpayer’s GST registration may be canceled by the GST officer. Section 30 of the CGST Act, 2017, provides a mechanism for revocation of such cancellation, allowing businesses to restore their registration under prescribed conditions. This article delves into the provisions of Section 30, the process for revocation, and key amendments affecting this section.

Understanding Section 30 of the CGST Act

Section 30 of the CGST Act deals with the revocation of cancellation of GST registration. This section applies to taxpayers whose registration has been canceled by the tax authorities on their own motion. It provides a framework for businesses to apply for revocation under specified conditions.

Key Provisions:

1. Application for Revocation:

   • A registered person whose GST registration has been canceled by the GST officer can apply for revocation.

   • The application must be made in the prescribed manner and within 30 days of receiving the notice for the cancellation of GST registration.

2. Decision by Proper Officer:

   • The proper officer, upon receiving the application, may either revoke the cancellation or reject the request.

   • Before rejection, the applicant must be given an opportunity to be heard.

3. Automatic Revocation for SGST/UTGST:

   • If cancellation of registration under the State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) Act is revoked, it shall be deemed revoked under the CGST Act as well.

Process for Revocation of Cancellation of Registration

To reinstate a canceled GST registration, businesses must follow these steps:

1. Filing an Online Application:

   • The taxpayer must log in to the GST portal and file an application for revocation of cancellation in Form GST REG-21 within 30 days of receiving the notice for the cancellation of GST registration.

2. Submission of Required Documents:

   • Any pending GST returns, tax dues, interest, or penalties must be cleared before applying.

   • Supporting documents justifying the request for revocation should be attached.

3. Review by Tax Authorities:

   • The GST officer will review the application and supporting documents.

4. Outcome:

   • If satisfied, the officer will revoke the cancellation through an order in Form GST REG-22.

   • If not satisfied, the officer may reject the application using Form GST REG-23, providing the reason for rejection.

   • The applicant is given an opportunity to respond via Form GST REG-24 before a final decision is made.

Key Amendments and Notifications

1. Finance Act, 2023 (Notification No. 28/2023-C.T.)

   • Effective from 1st October 2023, the time limit for applying for revocation has been modified.

2. Finance Act (No. 2), 2024 (Notification No. 15 of 2024)

   • Introduced further conditions and restrictions for revocation.

3. Notification No. 34/2021 – CT (Dated 29th Aug 2021)

   • Provided relaxation in certain cases for filing revocation applications.

Conclusion

Section 30 of the CGST Act plays a critical role in allowing businesses to rectify inadvertent non-compliance and continue their operations by reinstating GST registration. With the recent amendments and evolving GST framework, businesses must stay informed about the latest rules and ensure timely compliance to avoid unnecessary cancellations.

For expert assistance in GST compliance and revocation of registration, consult us at +91 9769647582

FAQs 

1. What is the time limit for applying for revocation?

   • The time limit is prescribed as per the latest notifications. As per the recent amendments, it may vary based on specific circumstances.

2. Can a voluntarily canceled registration be revoked?

   • No, Section 30 applies only to cases where registration was canceled by the tax officer on their own motion.

3. What happens if the revocation application is rejected?

   • The applicant can file a fresh application or approach the appellate authority for further recourse.

By adhering to GST compliance requirements and addressing cancellations promptly, businesses can avoid disruptions and ensure smooth operations under the GST regime.