(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may [, subject to the provisions of rule 10B,]62 submit an application for revocation 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,]63 in FORM GST REG-21, to such proper officer, [within a period of ninety days from the date of the service of the order of cancellation of registration]64 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
[Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days:
Provided further that]65 no application for revocation shall be filed, if the registration has been cancelled for the failure of the 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.
[[Provided also]66 that 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 cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of
62. Inserted by The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2021 published vide Notification No. 868 Patna dated 18th October, 2021.
63. Inserted by The Bihar Goods and Services Tax (Fourth Amendment) Rules, 2021 published vide Notification No. 563 Patna dated 01st July, 2021 w.e.f. 18.05.2021.
64. Substituted for the words "within a period of thirty days from the date of the service of the order of cancellation of registration" by The Bihar Goods and Services Tax (Second Amendment) Rules, 2023 published vide Notification No. 847 Patna dated 16th October, 2023 w.e.f.