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Revocation of cancellation of registration — application in:
AForm GST REG-21 within 30 days of service of cancellation order (extendable)
BForm GST REG-16
CForm GST REG-30
DForm GST CMP-04
Answer & Solution
Correct answer: A. Form GST REG-21 within 30 days of service of cancellation order (extendable)
1. Sec 30 — a registered person whose registration has been cancelled on the officer's motion may apply for revocation.
2. Form GST REG-21 within 30 days of service of cancellation order. Extendable by Joint/Additional Commissioner by 30 days, and by Commissioner by another 30 days.
3. Revocation requires returns/dues to be paid first.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 30 + Rule 23_
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