Section 30 of GST – Revocation of cancellation of registration. Everything you want to know about for GST Section 30, this section is provide all details for Revocation of cancellation of registration. Detailed Analysis of GST Section 30 of GST Act 2017 – Revocation of cancellation of registration under GST Law. Everything you want to know about GST all Sections. Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 30 of GST Act 2017 – Revocation of cancellation of registration, gst all sections and definitions. Now Check more details from below…..
Section 30 of GST – 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 the prescribed manner within thirty days from the date of service of the cancellation order.
(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.
(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.
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