Chapter III of CGST Rules,
2017
REGISTRATION
RULE 23. Revocation of cancellation of registration (corresponding section 30)
(1) A registered person, whose registration is cancelled by the proper officer
on his own motion, may 3[subject to the
provisions of
rule
10B,] 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 2[or within such time period as
extended by the Additional Commissioner or the Joint Commissioner or the
Commissioner, as the case may be, in exercise of the powers provided under the
proviso to sub-section (1) of
section 30] 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.
1[Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration
Provided also that where the
registration has been cancelled with retrospective effect, the registered person
shall furnish all returns relating to period from the effective date of
cancellation of registration till the date of order of revocation of
cancellation of registration within a period of thirty days from the date of
order of revocation of cancellation of registration.]
(2) (a) Where the proper officer is satisfied, for reasons to be recorded in
writing, that there are sufficient grounds for revocation of cancellation of
registration, he shall revoke the cancellation of registration by an order in
FORM GST REG-22 within a period of thirty days from the date of the receipt of
the application and communicate the same to the applicant.
(b) The proper officer may, for reasons to be recorded in writing, under
circumstances other than those specified in clause (a), by an order in
FORM GST
REG-05, reject the application for revocation of cancellation of registration
and communicate the same to the applicant.
(3) The proper officer shall, before passing the order referred to in clause (b)
of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to
show cause as to why the application submitted for revocation under sub-rule (1)
should not be rejected and the applicant shall furnish the reply within a period
of seven working days from the date of the service of the notice in
FORM GST
REG-24.
(4) Upon receipt of the information or clarification in
FORM GST REG-24, the
proper officer shall proceed to dispose of the application in the manner
specified in sub-rule (2) within a period of thirty days from the date of the
receipt of such information or clarification from the applicant.