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of <h1>Taxpayers Can Apply for GST Registration Revocation Within 30 Days Post-Cancellation Under Section 27 of Model GST Law.</h1> Section 27 of the Model GST Law outlines the process for revocation of cancellation of registration. A registered taxable person whose registration has been canceled by a proper officer can apply for revocation within thirty days from the service of the cancellation order. The proper officer may either revoke the cancellation or reject the application for valid reasons, but must provide a notice to show cause and an opportunity for the person to be heard before rejecting the application. Revocation under the CGST or SGST Act is considered a revocation under both Acts.
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