Revocation of registration enables application to the proper officer for reinstatement after administrative cancellation, subject to prescribed conditions.

The statute permits a person whose GST registration was cancelled by the proper officer on the officer's own motion to apply for revocation of that cancellation to the proper officer in the prescribed manner within the prescribed period from service of the cancellation order; the proper officer may, in the prescribed manner and within the prescribed period, either revoke the cancellation or reject the application. A revocation under the Central Goods and Services Tax framework is deemed to be a revocation under this Act.

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