Chapter VI - Registration
Section 30
Section 30: Revocation of cancellation
Section 30 lets a registered person seek revocation where the proper officer cancelled the registration on its own motion, subject to the current prescribed process and conditions.
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Need advice on Section 30?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in such manner, within such time and subject to such conditions and restrictions, as may be prescribed.
(2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.
(3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act.
Introduction
The Act no longer states the old fixed 30-day application period; its 2023 amendment delegates manner, time and conditions to the Rules. The officer may revoke or reject by order, but cannot reject without an opportunity to be heard.
Key takeaways
Revocation is for officer-initiated cancellation
Subsection (1) covers registration cancelled by the proper officer on its own motion.
Use the current prescribed time
The consolidated Act sends application manner, time and restrictions to Rules; an older 30-day statement should not be used as current law.
Rejection requires a hearing opportunity
The proper officer must hear the applicant before rejecting the revocation request.
Check eligibility to apply
Read the cancellation order and verify that the officer acted on its own motion. Review current Rules for eligibility, filing period and any prerequisite returns or payments.
File and respond
Submit the application in the prescribed manner and preserve supporting evidence addressing the cancellation ground. Respond to any officer query within the current procedural period.
Order and linked State effect
The proper officer may revoke or reject by order, with a hearing before rejection. A revocation under SGST or UTGST is deemed a revocation under CGST by subsection (3).
Practical checklist
Do
- Read the cancellation ground and order date.
- Check current Rules for the filing limit and conditions.
- Keep application, hearing and revocation-order records.
Avoid
- Use the repealed fixed 30-day wording as the current statutory limit.
- Assume revocation is automatic after filing.
Frequently asked questions
Is the old 30-day filing period still written in section 30?
No. The consolidated Act delegates the application time, manner and conditions to the prescribed Rules.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026