Rule 23. Revocation of cancellation of registration. -
(1) A registered person, whose registration is
cancelled by the proper officer on his own motion, may 1[subject to the
provisions of rule 10B] submit an application for revocation of cancellation of
registration, in FORM GST REG-21, to such proper officer, within a period of
thirty days from the date of the service of the order of cancellation of
registration 2[or within such time period as extended by the Additional
Commissioner or the Joint Commissioner or the Commissioner, as the case may be,
in exercise of the powers provided under the proviso to sub-section (1) of
section 30,] at the common portal, either directly or through a Facilitation
Centre notified by the Commissioner:
Provided that no application for revocation shall be
filed, if the registration has been cancelled for the failure of the registered
person to furnish returns, unless such returns are furnished and any amount due
as tax, in terms of such returns, has been paid along with any amount payable
towards interest, penalty and late fee in respect of the said returns:
3[Provided further that all returns due for the period
from the date of the order of cancellation of registration till the date of the
order of revocation of cancellation of registration shall be furnished by the
said person within a period of thirty days from the date of order of revocation
of cancellation of registration:
Provided also that where the registration has been
cancelled with retrospective effect, the registered person shall furnish all
returns relating to period from the effective date of cancellation of
registration till the date of order of revocation of cancellation of
registration within a period of thirty days from the date of order of
revocation of cancellation of registration].
(2) (a) Where the proper officer is satisfied, for
reasons to be recorded in writing, that there are sufficient grounds for
revocation of cancellation of registration, he shall revoke the cancellation of
registration by an order in FORM GST REG-22 within a period of thirty days from
the date of the receipt of the application and communicate the same to the
applicant.
(b) The proper officer may, for reasons to be recorded
in writing, under circumstances other than those specified in clause (a), by an
order in FORM GST REG-05, reject the application for revocation of cancellation
of registration and communicate the same to the applicant.
(3) The proper officer shall, before passing the order
referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23
requiring the applicant to show cause as to why the application submitted for
revocation under sub-rule (1) should not be rejected and the applicant shall
furnish the reply within a period of seven working days from the date of the
service of the notice in FORM GST REG-24 .
(4) Upon receipt of the information or clarification
in FORM GST REG-24, the proper officer shall proceed to dispose of the
application in the manner specified in sub-rule (2) within a period of thirty
days from the date of the receipt of such information or clarification from the
applicant.
