law: The Central Goods and Services Tax Act, 2017
  30. 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 the prescribed manner within thirty days from the date of service of the cancellation order.
  2[3[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).]
  (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) 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.
  1. The proviso ins. by Act 31 of 2018, s. 14 (w.e.f. 1-2-2019).
  2. Ins. by Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019 vide Order No.05/2019-GST (w.e.f. 23-4-2019).
  3. Subs. by Act 12 of 2020, s. 122, for the proviso (w.e.f. 1-1-2021).