Revocation of cancellation of registration- (1) Subject to such conditions as may be prescribed, any registered person,

(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) The revocation of cancellation of registration under the Central Goods and Services Tax Act, 2017 shall be deemed to be a revocation of cancellation of registration under this Act. (Act No.12 of 2017). CHAPETR – VII TAX INVOICE, CREDIT AND DEBIT NOTES