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Section 30: Revocation of cancellation of registration

The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)State Act of Kerala · Act 20 of 2017

(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 the prescribed manner within thirty days from the date of service of the cancellation order.

(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 (Central Act 12 of 2017) shall be deemed to be a revocation of cancellation of registration under this Act.

CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES

Where this provision sits

ActThe Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)
Section30
Marginal noteRevocation of cancellation of registration
JurisdictionState of Kerala
StatusIn force as published by the source

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