Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 30, verbatim (show)
Section 30
* Section 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 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.
* Enforced w.e.f. 22nd June, 2017.
** Kindly also refer to Notification No. 34/2021 – CT dated 29th Aug, 2021.
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).
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:".
3. Inserted by section 121 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
30(1)Application for revocation
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.Section 30(1)
The cancellation must have been initiated by the proper officer on the officer's own motion. The application goes to that officer and follows the prescribed framework.
Questions to answer on the file5 questions
Sub-section (2)
30(2)Order on application
by order, either revoke cancellation of the registration or reject the applicationSection 30(2)
The officer follows the prescribed manner and period. Both provisos qualify this decision: a hearing precedes rejection, and revocation carries prescribed conditions and restrictions.
Questions to answer on the file3 questions
30(2), first provisoHearing protection
shall not be rejected unless the applicant has been given an opportunity of being heard.Section 30(2), first proviso
The applicant must receive the opportunity before rejection. The law does not settle what the hearing opportunity requires.
Questions to answer on the file2 questions
30(2), second provisoConditions on revocation
such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.Section 30(2), second proviso
The conditions attach to revocation itself, in addition to the application requirements. Footnote 3 gives no commencement date for this insertion.
Questions to answer on the file2 questions
30(3)Linked revocation
shall be deemed to be a revocation of cancellation of registration under this Act.Section 30(3)
The triggering revocation is under the State or Union territory GST Act. It receives corresponding treatment under this Act.
Questions to answer on the file2 questions
Other questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
Which wording governs, the proviso to 30(1) having been omitted footnotes 1 and 2 to 30(1)
Questions to answer on the file2 questions
Frequently asked questions
Who may use the section 30 application route?
A person whose registration the proper officer cancelled on the officer's own motion may apply. The application goes to that officer under the prescribed requirements.
Section 30(1)
Does the present section retain the former thirty-day wording?
The former wording was replaced from 1 October 2023 by prescribed time, manner, conditions and restrictions. The applicable period follows that prescription.
Section 30(1)
Does a State GST revocation have an effect under this Act?
Yes. Sub-section (3) deems the State or Union territory revocation to be revocation under this Act.
Section 30(3)
Amendment history
The CBIC text carries 5 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Provision | Change | Instrument | Effective from |
|---|---|---|---|---|
| the whole section | enforcement | — | 22.06.2017 | |
| 30(1) | the source's own pointer to Notification No. 34/2021 – CT dated 29th Aug, 2021; not an amendment | — | — | |
| 1 | the proviso that stood after 30(1) | omitted, and shown as 1[]. The source does not reproduce the omitted words anywhere | s.141 of The Finance Act 2023 (No. 8 of 2023)[2][3] | 01.10.2023, vide Notification No. 28/2023-C.T., dated 31st July, 2023 |
| 2 | the closing words of 30(1) | substituted for "the prescribed manner within thirty days from the date of service of the cancellation order:" | s.141 of The Finance Act 2023 (No. 8 of 2023)[2][3] | 01.10.2023, vide Notification No. 28/2023-C.T., dated 31st July, 2023 |
| 3 | the second proviso to 30(2) | inserted | section 121 of The Finance Act (No. 2) Act, 2024 (No. 15 of 2024), dated 16.08.2024[4] | the footnote gives the Act's date only and states no commencement date |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 29 | 30(1) requires Section 29 | 30(1) "any registered person, whose registration is cancelled by the proper officer on his own motion" |
| Rule 23 of the CGST Rules, 2017 | 30(1) prescribed by rule 23 of the CGST Rules 2017 | 30(1) "in such manner, within such time and subject to such conditions and restrictions, as may be prescribed" |
| Section 16 | Section 16 branches on this provision | the section 16 record reads revocation through and |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (7)
| Number | Date | Subject |
|---|---|---|
| Circular No. 237/31/2024-GST | 15 October 2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. |
| Circular No. 223/17/2024-GST | 10 July 2024 | Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder. |
| Circular No. 158/14/2021-GST | 6 September 2021 | Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 |
| Circular No. 148/04/2021-GST | 18 May 2021 | Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. |
| Circular No. 99/18/2019-GST | 23 April 2019 | Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019. |
| Circular No. 95/14/2019-GST | 28 March 2019 | Seeks to clarify verification for grant of new registration. |
| Circular No. 1/01/2017-GST | 26 June 2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg. |
Notifications (4)
| Number | Date | Subject |
|---|---|---|
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 03/2023-Central Tax | 31 March 2023 | Extension of time limit for application for revocation of cancellation of registration amended by a later instrument |
| Notification No. 34/2021-Central Tax | 29 August 2021 | Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. |
| Notification No. 15/2021-Central Tax | 18 May 2021 | Seeks to make fourth amendment (2021) to CGST Rules, 2017. |
Unsettled questions
The words of section 30 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What does an opportunity of being heard require? Proposed in the section 28 record of this batch; the first proviso to 30(2) uses the same words.
See also
- Section 29 of the CGST Act, 2017: cancellation or suspension of registration
- Section 16 of the CGST Act, 2017: eligibility and conditions for taking input tax credit
- Rule 23 of the CGST Rules, 2017: revocation of cancellation of registration
- Rule 22 of the CGST Rules, 2017: cancellation of registration
References
- Central Board of Indirect Taxes and Customs. "Section 30. Revocation of cancellation of registration". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 5. Retrieved 17 September 2026.
- The Finance Act, 2023. Cited in CBIC footnotes 1 and 2.
- Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnotes 1 and 2.
- The Finance Act (No. 2) Act, 2024. Cited in CBIC footnote 3.
External links
- CGST Act, 2017, Section 30 on the CBIC tax information portal