What happened if 30 days for filing revocation of cancellation application has been lapsed ? date of cancellation 12-10-19, can he file revocation today?

Reply— 

As per Section 30 of CGST Act, 2017, 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.

As per Rule 23 of CGST Rules, 2017 procedure for Revocation of cancelled registration is as follows:

1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for Revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.

2) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for Revocation of cancellation of registration, he shall Revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

Since the time period of 30 days has been elapsed, taxpayer cannot apply for revocation until unless department issues any order for condonation of such delay like order No.05/2019-CT dated 23.04.2019.