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CMA Intermediate · Direct and Indirect Taxation · Registration

The registration of Kaveri Traders was cancelled by the proper officer on his own motion under the State GST Act. Kaveri Traders later obtained revocation of that cancellation under the State GST Act. What is the position under the CGST Act, 2017?

Under section 30(3), revocation of cancellation of registration under the State or UT GST Act is deemed to be revocation of cancellation under the CGST Act, so no separate application or confirmation is required under the CGST Act.

  1. AThe revocation must be separately applied for and approved under the CGST Act
  2. BThe revocation is valid only for State tax, and the CGST registration stays cancelled
  3. CThe revocation is deemed to be a revocation of cancellation of registration under the CGST ActCorrect
  4. DThe revocation is deemed only if the CGST officer confirms it within thirty days

Explanation

Section 30(3) states that revocation of cancellation of registration under the State or UT GST Act is deemed to be a revocation of cancellation under the CGST Act. No separate application, confirmation or time window is needed.

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