TMI BlogProcedure for Revocation of cancellation of registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation of the registration in prescribed manner, within a period of thirty days from the date of the service of the order of cancellation of registration 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 com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. 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 cancella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation or clarification from the applicant. Proper officer for this rule As per Circular No. 1 / 1 / 2017 dated 26th June, 2017 Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of Central Tax shall be proper officer For the purpose of this Rule. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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