Page 137 - CA Final GST

Badlani Classes

6- The amount payable under sub-section (5) shall be calculated in such
manner as may be prescribed.
Sec 30 Revocation of cancellation of registration
1- 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
2- The proper officer may, in such manner and within such period as may
be prescribed, by order, either revoke cancellation of the registration or
reject the application.

Provided that the application for revocation of cancellation of
registration shall not be rejected unless the applicant has been given an
opportunity of being heard.

3- The revocation of cancellation of registration under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act, as
the case may be, shall be deemed to be a revocation of cancellation of
registration under this Act.

Registration Rules

Rule 8 Application for registration
1- PAN, e mail, 1- Every person
Mobile no a- other than a non-resident taxable person,
2- Verification b- other than a person supplying online information and data base
3- Ref no access or retrieval services from a place outside India to a non-
4- Fill Part B taxable online recipient referred to in section 14 of the
5- Acknowledge Integrated Goods and Services Tax Act,
. c- other than a person required to deduct tax at source under
6- Casual Taxa. section 51 and
d- other than a person required to collect tax at source under
section 52
who is liable to be registered under section 25(1) and every person
seeking registration under section 25(3) (hereinafter referred to in
this Chapter as “the applicant”) shall, before applying for
registration, declare his
- Permanent Account Number (PAN), : to validate
- mobile number, : to verify
- e-mail address, : to verify
- State or Union territory
in Part A of FORM GST REG-01 on the Common Portal either directly
or through a Facilitation Centre notified by the Commissioner:

Provided that a person having a unit(s) in a Special Economic Zone Page136
unit or Special Economic Zone developer shall make a separate

Central Goods & Services Tax Act, 2017