Amendment status not verified — confirm the current text below against the official source.
(1) Subject to such conditions as may be prescribed, any register d person, whose registration is Revocation of cancellation cancelled by the proper officer on his of own of registration motion, may apply to such officer for revocation cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. (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 application has been given an opportunity of being heard. (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 underthis Act. 415 CHAPTER-Vu TAX INVOICE, CREDIT AND DEBIT NOTES