As per the provision of GST Laws, if the registration has been cancelled by the authority on his own motion, the taxable person can apply for revocation of cancellation within 30 days from the cancellation.

An opportunity has been given to such taxable person who failed to apply for revocation within the specified time.

40th GST council meeting recommended that for registration cancelled till 12th June, 2020 one can apply for revocation of cancellation till 30th September, 2020.