Amendment status not verified — confirm the current text below against the official source.
(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: [x x x x] [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 Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) shall be deemed to be a revocation of cancellation of registration under this Act. Substituted by ACT 23 OF 2023 published in K.G.Ext.No. 3045 dt. 18/09/2023. Prior to the Substitution it read as "the prescribed manner within thirty days from the date of service of the cancellation order" Omitted by by ACT 23 OF 2023 published in K.G.Ext.No. 3045 dt. 18/09/2023. Prior to the Omission it read as "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." Inserted by ACT 28 OF 2024 published in K.G.Ext. No. 3514 dt. 02/11/2024.