CA Intermediate · Taxation · Registration
Meera Textiles, Surat, was registered on 1 April 2025. Its registration was cancelled by the proper officer on its own motion with effect from 15 July 2025 for non-filing of returns. Meera wants to apply for revocation. Under the CGST Act, 2017, within how many days of the date of service of the cancellation order must the application normally be filed (before any extension)?
The application for revocation must be filed within 30 days from the date of service of the cancellation order. Extensions are possible for sufficient cause, by the Additional or Joint Commissioner and then the Commissioner, but the basic period is 30 days.
- A15 days
- B30 daysCorrect
- C60 days
- D90 days
Explanation
A registered person whose registration was cancelled by the proper officer on his own motion may apply for revocation within 30 days from the date of service of the cancellation order. The period can be extended on sufficient cause by the Additional or Joint Commissioner (up to 30 days) or the Commissioner (a further 30 days). 90 days is not the base period.
Did you get it right without looking?
One question tells you little. A timed set on Registration shows your real accuracy, how long you take and where you lose marks.
More Registration questions
- Meera Consultants, a Delhi firm, is registered under regular scheme and has stopped business permanently on 10 August. It wants to cancel it…
- Mehta Traders, a regular trader of goods in Maharashtra, was granted registration on 20 June. It applied on 5 June, having become liable on …
- Sunita, an unregistered individual in Chennai, is an agent who supplies taxable goods on behalf of her principal, Vasan Foods, a registered …
- Sunrise Traders, a proprietorship in Pune, supplies only taxable goods within Maharashtra. Its aggregate turnover in the previous financial …
- Ravi Traders, a proprietorship in Pune, supplies only taxable goods intra-State. Its aggregate turnover in the preceding financial year was …
- Kaveri Handicrafts, a sole proprietor in Jaipur, supplies only goods (intra-State) and has no registration in any other State. For a normal-…