Revocation of cancellation of registration
Section 30, CGST Act
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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If the officer cancelled your registration on his own motion, you can apply to have that cancellation revoked. The old hard 30-day deadline is no longer in the section – the time limit now lives in the Rules (Rule 23: ninety days from the cancellation order, extendable by the Commissioner). You must clear pending returns/dues and complete Aadhaar authentication (Rule 10B) first, and you get a hearing before any rejection.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The clock is in Rule 23: ninety days from the cancellation order, extendable by the Commissioner or an authorised officer by a further ninety days. The old thirty-day figure in the section was removed by the Finance Act 2023.
Revocation is only for a cancellation ordered by the OFFICER on his own motion. If you applied for cancellation yourself, revocation is not available – you re-register.
All pending returns must be filed and the tax, interest, penalty and late fee paid before the application, and Rule 10B Aadhaar authentication completed.
Where the ninety-day window has closed, the remedy is an appeal under section 107 against the cancellation order, not a late revocation application.
Questions people actually ask
Real questions we get on this provision, answered straight.
Our registration was cancelled for non-filing four months ago. What can we do?+
File every pending return with the tax, interest and late fee, complete Aadhaar authentication, and apply in REG-21 – the ninety-day window can be extended by another ninety days by the Commissioner. If the extended window has also gone, appeal against the cancellation order under section 107 within three months.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
716 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 in such manner, within such time and subject to such conditions and restrictions, as may be prescribed.
(2) The proper officer may, in the prescribed manner and period, by order either revoke the cancellation or reject the application. Proviso: no rejection without an opportunity of being heard. Proviso (2024): such revocation of cancellation shall be subject to such conditions and restrictions as may be prescribed.
(3) Revocation of cancellation under the SGST/UTGST Act is deemed revocation under this Act.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
SHRI RAM AND SONS v. COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND ANOTHER
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M/S FRIEND ENTERPRISES v. COMMISSIONER, CENTRAL GOODS AND SERVICES TAX AND OTHERS
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SRI LAKSHMI VENKATESHWARA TRADERS v. THE COMMERCIAL TAX OFFICER
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M/s. Manikanta Enterprises v. The Deputy State Tax Officer
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M/S MOLANA CONSTRUCTION COMPANY v. CENTRAL GOODS AND SERVICE TAX DEPARTMENT
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CLUSTER ENTERPRISES v. THE DEPUTY ASSISTANT COMMISSIONER (ST)-2
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Kaloji Narayana Rao University of Health Sciences v. The Deputy State Tax Officer
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GOPAL SINGH BISHT v. COMMISSIONER STATE GOODS AND SERVICES TAX
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2024-08-16 · New proviso to (2)
Revocation of cancellation made subject to prescribed conditions and restrictions.
2023-10-01 · Hard 30-day limit removed; time moved to Rules
Substituted the ‘within thirty days …’ wording with ‘in such manner, within such time and subject to such conditions and restrictions, as may be prescribed’; omitted the old extension provisos. Rule 23 now sets 90 days (extendable).
2021-01-01 · Extension-of-time provisos added
Allowed Addl./Joint Commissioner (+30 days) and Commissioner (+30 more) to extend the 30-day period.
2017-07-01 · Commenced
Original: apply within 30 days.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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