Skip to content

CS Executive · Tax Laws and Practice · Procedural Compliance under GST

Which statement about an application for revocation of cancellation of registration under section 30 of the CGST Act is correct?

An application for revocation of cancellation cannot be rejected unless the applicant has first been given an opportunity of being heard. The time limit is as prescribed, not a fixed thirty days, and State revocation is deemed central revocation.

  1. AThe application cannot be rejected unless the applicant has been given an opportunity of being heardCorrect
  2. BThe application can be rejected by the proper officer without any hearing
  3. CThe application must always be filed within thirty days, fixed in the Act itself
  4. DRevocation under the State GST Act has no effect under the CGST Act

Explanation

The proviso to section 30(2) bars rejection without a hearing. The fixed thirty-day period was removed from 1-10-2023 and the time is now as prescribed. Section 30(3) deems revocation under the State or UT Act to be revocation under the CGST Act.

Did you get it right without looking?

One question tells you little. A timed set on Procedural Compliance under GST shows your real accuracy, how long you take and where you lose marks.

Practise Procedural Compliance under GSTFree diagnostic mock

More Procedural Compliance under GST questions