A registration cancelled by the officer can be restored. Section 30 provides the route: an application for revocation within the prescribed time, an order by the proper officer, and a hearing before any rejection.
Key points
- Under section 30 of the CGST Act, 2017 a person whose registration was cancelled by the officer on his own motion may apply for revocation within the time prescribed — under Rule 23, ninety days, extendable by up to 180 days.
- The time limit moved from the Act to the Rules from 01.10.2023 (Finance Act, 2023).
- An application may not be rejected without a hearing; from 01.11.2024 revocation may be subject to prescribed conditions.
- Revocation under a State or UT Act is revocation under the CGST Act.
The provisions
30(1)–(3)Revocation of cancellation
Statutory text
**(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 2[such manner, within such time and subject to such conditions and restrictions, as may be prescribed.]
1[****]
(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.
3[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.
** Kindly also refer to Notification No. 34/2021 – CT dated 29th Aug, 2021.
2. Substituted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 141 of The Finance Act 2023 (No. 8 of 2023) for "the prescribed manner within thirty days from the date of service of the cancellation order:".
1. Omitted (w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T., dated 31st July, 2023) by s. 141 of The Finance Act 2023 (No. 8 of 2023).
3. Inserted by section 121 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is the time limit to apply for revocation of GST cancellation?
- Ninety days from the cancellation order under Rule 23, extendable by up to 180 days by the officer.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The right is available only where the officer cancelled on his own motion — not where the taxpayer applied. Pending returns must be filed and dues paid before revocation (Rule 23). A rejection without hearing is open to challenge.
Where revocation is granted, credit for the period between cancellation and revocation may be taken under section 16(6), subject to its time limits.