Section 30 allows a taxpayer to restore (revoke) a GST registration that has been cancelled by the GST officer on his own motion (suo moto).

What is Revocation?

Revocation means cancelling the cancellation order and restoring the GST registration.

Once revocation is approved, the GST registration becomes active again.

When Can Revocation Be Applied For?

A taxpayer can apply for revocation only when:

• GST registration has been cancelled by the GST officer (suo moto).
• The taxpayer has corrected the reasons that led to cancellation.

Example:
Registration was cancelled due to non-filing of GST returns. After filing all pending returns and paying taxes, interest, and late fees, the taxpayer can apply for revocation.

When Revocation is Not Available?

Revocation cannot be applied if:

• The taxpayer himself applied for cancellation.
• Registration was cancelled on the taxpayer's own request.

Procedure

1. Registration is cancelled by the GST officer.
2. Taxpayer removes the default (e.g., files pending returns).
3. Application for revocation is filed within the prescribed time.
4. GST officer verifies the application.
5. Registration is restored if satisfied.

Example

Mr. A did not file GST returns for six months.

• GST department cancelled his registration.
• Mr. A filed all pending returns and paid the dues.
• He applied for revocation.
• Upon approval, his GST registration became active again.

Benefits of Revocation

• Business can continue using the same GSTIN.
• No need to obtain fresh registration.
• Input Tax Credit chain can continue without disruption.
• Helps regularize compliance defaults.

Section 29 vs Section 30

In One Line

Section 30 allows a taxpayer to restore a GST registration cancelled by the department by rectifying the default and applying for revocation within the prescribed time.