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Revocation of cancellation of registration

Rule 15 - REGISTRATION - Goods and Services Tax - Rule 15 - 15. (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for , in FORM GST REG-20, to such proper officer, within thirty days from the date of service of the order of cancellation of registration 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 registr .....

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n thirty days from the date of 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 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-22 requiring the applicant to show cause .....

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