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 [such manner, within such time and subject to such conditions and restrictions, as may be prescribed.]98 97 Inserted vide RGST Amendment Act, 2018. 98 Substituted w.e.f. 01.10.2023 vide RGST Amendment Act, 2023 dated 04.08.2023 before substitution it reads as under " the prescribed manner within thirty days from the date of service of the cancellation order " Page 63 of 217 [ [Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,–– (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).] 99]100]101 (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 [:]102 [Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed. ]103 (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. 99 Substituted vide RGST Amendment Ordinance, 2020 dated 01.07.2020. Till then it reads as follows:- “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.” 100 Inserted vide Removal of Difficulty order no. F.12(46)FD/Tax/2017-Pt-III-03 dated 23.04.2019. 101 Omitted w.e.f. 01.10.2023 vide RGST Amendment Act, 2023 dated 04.08.2023. 102 Substituted vide The RGST (Amendment) Ordinance, 2024, dated 11.12.2024 w.e.f. 01.11.2024 for ".". 103 Inserted vide The RGST (Amendment) Ordinance, 2024, dated 11.12.2024 w.e.f. 01.11.2024. Page 64 of 217 CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES