REVOCATION OF CANCELLATION OF REGISTRATION

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.... Section 30 of CGST Act, 2017 read with Rule 23 of CGST Rules, 2017. He should not apply for fresh registration under CGST Act, 2017 as he may be having tax liability under earlier cancelled registration. 12.2 When the registration has been cancelled by the Proper Officer (Superintendent of Central Tax) on his own motion and not on the basis of an application, then the registered person, whose re....

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....t grounds for revocation of cancellation of registration, then 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. 12.5 However, if on examination of the application for revocation, if the Proper Officer is not satisfied then he will issue a notice ....