Revocation of cancellation applications now follow prescribed manner, time, conditions and restrictions under GST registration law. Section 30 of the Central Goods and Services Tax Act is amended to replace the fixed thirty-day revocation framework with a prescribed manner, time, conditions and restrictions. The proviso to sub-section (1) is omitted, removing the earlier qualifying limitation on the revocation application mechanism. The amendment is stated to come into force from 01-10-2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revocation of cancellation applications now follow prescribed manner, time, conditions and restrictions under GST registration law.
Section 30 of the Central Goods and Services Tax Act is amended to replace the fixed thirty-day revocation framework with a prescribed manner, time, conditions and restrictions. The proviso to sub-section (1) is omitted, removing the earlier qualifying limitation on the revocation application mechanism. The amendment is stated to come into force from 01-10-2023.
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