Analysis
Any registered taxable person, whose registration is cancelled, subject to prescribed conditions and circumstances, may apply to proper officer for revocation of cancellation of the registration within 30 days from the date of service of the cancellation order. The proper officer may in prescribed manner and within prescribed period, by an order, either revoke cancellation of the registration, or reject the application for revocation for good and sufficient reasons.
The proper officer shall not reject the application for revocation of cancellation of registration without giving a show cause notice and without giving the person a reasonable opportunity of being heard.
Revocation of cancellation of registration under State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a revocation of cancellation of registration under the Central Goods and Services Tax Act Rule 23 of the CGST Rules 2017 provides for process of Cancellation of Registration and includes the following:
Application for revocation or cancellation of registration shall be made within 30 days of date of service of cancellation order;
No application for revocation shall be filed, if the registration has been cancelled for the failure 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 Revocation of cancellation under CGST will be a deemed revocation under SGST and vice-a-versa
Upon receipt of the information or clarification, the proper officer shall proceed to dispose of the application within a period of thirty days from the date of the receipt of such information of clarification from the applicant.
Rule 26 of the CGST Rules 2017 provides for the Method of authentication:
All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 or verified by any other mode of signature or verification as notified by the Board in this behalf: Provided that a registered person registered under the provisions of the Companies Act, 2013 shall furnish the documents or application verified through digital signature certificate. Each document including the return furnished online shall be signed or verified through electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorized by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a HUF, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorized signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorized signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorized in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorized signatory thereof;
(f) in the case of any other association, by any member of the association or persons or authorized signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorized signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorized in accordance with the provisions of section 48.