Question

What is remedy if the assesses not able to pay the duty of last six months within time limit stipulated under Section 30 of CGST,2017 and there registration has been cancellation after completion of 30 days.

Answer

Application for revocation of cancellation of registration is to be filed as per Rule 23 of CGST Rules reproduced as follows:
A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.
In your case assessee has not paid the tax of last six months within the time limit stipulated therefore his registration has been cancelled by Proper officer.
Now as per aforesaid Rule the assessee can file an application for revocation but only after he has furnished all returns along with payment of tax, interest, penalty etc. (Reply dt.27/12/2018)