Amendment status not verified — confirm the current text below against the official source.
Revocation of cancellation of registration.- (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 the [such manner, within such time and subject to such conditions and restrictions, as may be prescribed]96. [***]97 (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.]98 (3) The revocation of cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a revocation of cancellation of registration under this Act. 96 . Substituted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023 for the words "prescribed manner within thirty days from the date of service of the cancellation order". 97 . The proviso omitted by The Bihar Goods and Services Tax (Amendment) Act, 2023 (Bihar Act no. 12 of 2023) vide Notification No. 604 Dated 25th July, 2023. Before omission the proviso reads as under : [Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,- (a) by the Joint Commissioner (Executive), for a period not exceeding thirty days; (b) by the Additional Commissioner Grade-1, for a further period not exceeding thirty days, beyond the period specified in clause (a).]* *Substituted by The Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Bihar Act no. 09 of 2020) vide Notification No. 479 Dated 10th August, 2020. Prior to substitution the proviso reads as under : Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub- section (1) of section 30 of the Act, against such order passed up to 31.03.2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22.07.2019.** **Inserted by The Bihar Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019) vide Notification No. 600 Dated 8th May, 2019.