Revocation of cancellation of registration [ Section 30 ]

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....cellation of registration, in FORM GST REG-21,  to such proper officer, within a period of ninety 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. [ Section 30(1) & read with Rule 23(1) ] * Condonation Delay:- On sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding 180 days. * No application for revocation shall be filed, if the registration has been cancelled for....

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.... issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant has to furnish the reply within a period of 7 working days from the date of the service of the notice in FORM GST REG24. [ Rule 23(2) & (3) of CGST Rules ] * Upon receipt of the information or clarification in FORM GST REG-24, the Proper Officer shall dispose of the application within a period of 30 days from the date of the receipt of such information or clarification from the applicant. * In case the information or clarification provided is satisfactory, the Proper Officer shall dispose the application on the examination of the application. * In case it is not ....

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....Notifies as:- * (a) the registered person may apply for revocation of cancellation of such registration upto the 31st day of August, 2023; * (b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns; * (c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. * Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification ....