# Revocation of Cancellation [Section 30 r/w Rule 23]

Revocation is only available where cancellation was suo-motu by the PO — not for voluntary cancellation.

## 1. Time Limit for Application

Step	Time Limit
Application by registered person	Within 90 days from date of service of cancellation order
Extension by Commissioner (or Addl./Joint Commissioner)	On sufficient cause + reasons recorded — further period not exceeding 180 days

Application subject to Rule 10B (Aadhaar authentication).

## 2. PO's Decision Timeline

If satisfied → revoke cancellation by order within 30 days of receipt of application.
If not satisfied:
Issue SCN seeking clarification,
Applicant must reply within 7 working days,
PO disposes application (accept/reject) within 30 days of receiving clarification.

## 3. Pre-conditions Where Cancellation Was for Non-Filing of Returns

The registered person must first file all pending returns and pay tax + interest + penalty + late fee before applying for revocation.

### Case A: Cancellation w.e.f. date of cancellation order itself

1. Before applying for revocation: file all returns due till date of cancellation and pay all dues with interest, penalty, late fee.

2. After revocation order: Since portal does not allow filing for post-cancellation period, all returns from date of cancellation order to date of revocation order must be furnished within 30 days from the date of revocation order.

### Case B: Cancellation with Retrospective effect

1. Returns for the retrospective period cannot be filed before the revocation application — portal restriction.

2. Application for revocation is allowed subject to condition that all returns from effective date of cancellation to date of revocation order are filed within 30 days from revocation date.

## 4. Persons Ineligible to Apply for Revocation

UIN holders (UN bodies, embassies, other notified persons)
GST Practitioners
Where cancellation was at the request of the taxpayer or his legal heir (voluntary cancellation)

## 5. Deemed Revocation

Revocation of cancellation under SGST / UTGST Act is deemed to be revocation under CGST Act.

Worked example

### Example 1

Illustration (Case A — w.e.f. cancellation order date): Registration of Naman Associates cancelled on 1st June w.e.f. 1st June itself (failure to furnish returns). Revocation order passed on 31st July. Naman Associates must file all returns from 1st June to 31st July by 30th August (i.e., within 30 days from 31st July).

### Example 2

Illustration (Case B — retrospective): Registration cancelled by order dated 1st June with retrospective effect from 1st January. Revocation order passed on 31st July. Naman Associates must furnish all returns for the period 1st January to 31st July within 30 days from 31st July, i.e., by 30th August.

⚠️ Common exam mistakes

Assuming all cancellations are revocable — only suo-motu PO cancellations are revocable.
Confusing 90 days time limit with the older 30-day limit.
Forgetting that for retrospective cancellation, returns are filed after the revocation order (not before).
Believing UIN holders or GST Practitioners can apply for revocation — they cannot.
Missing the 30-day filing window from revocation order for the post-cancellation period.

Bare-Act text Section 30 read with Rule 23 · CGST Act, 2017 read with CGST Rules, 2017 · click to expand

Section 30(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 prescribed manner within thirty days from the date of service of the cancellation order: 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).

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Revocation of Cancellation of Registration [Section 30 read with Rule 23]

Worked example

⚠️ Common exam mistakes