Revocation of cancellation of registration

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 3[such manner, within such time and subject to such conditions and restrictions, as may be prescribed]3. 4[2[1[XXX ]1]2]4. vide order no. 05/2019 No.FD 47 CSL 2017, Bengaluru, dated 23.04.2019 (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. 1[Provided further that, such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.]1 . 1. Inserted by Act 02 of 2025 w.e.f ……………………………... (3) The revocation of cancellation of registration under the Central Goods and Services Tax Act shall be deemed to be a revocation of cancellation of registration under this Act. CHAPTER - VII TAX INVOICE, CREDIT AND DEBIT NOTES