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Section 30: Revocation of cancellation of registration

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 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 1[such manner, within such time and subject to such conditions and restrictions, as may be prescribed].

(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 ;

2[xxx]

3 [Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.]

(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.

Where this provision sits

ActThe Uttar Pradesh Goods and Services Tax Act, 2017
Section30
Marginal noteRevocation of cancellation of registration
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Subs. by sec. 6(a) of U.P. Act no. 14 of 2023.
  • substituted, U.P. Act No. 24 of 2020. Subs. by sec. (6) of U.P. Act No. 24 of 2020.
  • inserted, U.P. Act No. 17 of 2024. Ins. by sec. 9 of U.P. Act No. 17 of 2024.

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