Section 30 - Revocation of cancellation of registration

Practical example

Registration cancelled for non-filing may be restored after pending returns, tax, interest and late fee are dealt with and the revocation application is accepted. PROFESSIONAL ALERT Follow portal sequencing; returns and payment prerequisites can block filing.

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference FININ2MIN GST BARE ACT AND RULES REPOSITORY CGST Rules 1-7 Preliminary and Composition Levy Current official active text, paragraph-by-paragraph decoding, legacy boundaries, practical controls, examples, cases, Q&A and source register Legal status Official active Rule pages were retrieved from the CBIC Tax Information Portal and checked against the official 1 June 2021 consolidation and the GST Council notification index. Legal cut-off: 29 June 2026. Gazette instruments and applicable State/UT law prevail. Coverage Included Rules Rules 1-7 Chapters Preliminary; Composition Levy Forms REG-01, CMP-01 to CMP-07, ITC-01, ITC-03 and historical TRAN-1 linkage Practice layers Official text, current pathways, legacy clauses, rates, deadlines, examples, cases, Q&A and evidence Structured outputs HTML, JSON, CSV source register, release gate and SHA-256 inventory

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference HOW TO USE THIS BATCH Reading protocol  Start with the official active Rule text.  Separate current operative pathways from spent appointed-day or year-specific clauses.  Apply section 10 and all relevant notifications before treating a person as eligible.  Overlay corresponding SGST/UTGST Rules for intra-State tax rates and State administration.  Treat portal behaviour as implementation evidence, not as a substitute for the legal effective date.  Preserve registration, turnover, supply, invoice, return, stock and ITC evidence for every conclusion. Central-law perimeter This batch controls the Central Rules layer. It does not certify the notified threshold for every State/period, the classification or rate of every supply, or any State-specific procedural relaxation. Quick rule map Rule Subject Primary professional question 1 Short title and commencement When did the Rules commence? 2 Definitions Which imported meanings control the Rules? 3 Intimation How does a new or existing taxpayer enter composition? 4 Effective date From which date does composition status operate? 5 Conditions What must be continuously complied with? 6 Validity / exit What happens on breach, withdrawal or officer denial? 7 Rate What is the Central tax component for each eligible category?

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference FININ2MIN DECISION FLOW Composition lifecycle

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference CHAPTER I - PRELIMINARY Rule 1 - Short title and commencement Source-control status Current official active text. Official active page retrieved 29 June 2026. RULE 1 - OFFICIAL ACTIVE TEXT

(1) These rules may be called the Central Goods and Services Tax Rules, 2017.

(2) They shall come into force with effect from 22nd June, 2017. Paragraph-by-paragraph decode Paragraph / clause Plain-language meaning Sub-rule (1) Names the Central Goods and Services Tax Rules, 2017. Sub-rule (2) Fixes commencement of the Rules from 22 June 2017. Amendment trail  Notification No. 7/2017-Central Tax dated 27 June 2017 omitted the word 'extent' with effect from 22 June 2017. Exceptions and professional alerts Alert Do not assume every later amendment has the same effective date; each amending notification must be checked separately.

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference CHAPTER I - PRELIMINARY Rule 2 - Definitions Source-control status Current official active text. Official active page retrieved 29 June 2026. RULE 2 - OFFICIAL ACTIVE TEXT In these rules, unless the context otherwise requires, -

(a) "Act" means the Central Goods and Services Tax Act, 2017 (12 of 2017);

(b) "Form" means a Form appended to these rules;

(c) "section" means a section of the Act;

(d) "Special Economic Zone" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(e) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. Paragraph-by-paragraph decode Paragraph / clause Plain-language meaning Opening words The definitions yield where the context requires a different reading. Clause (a) 'Act' means the CGST Act, 2017. Clause (b) 'Form' means a form appended to the Rules. Clause (c) 'section' means a section of the CGST Act. Clause (d) SEZ meaning is imported from the Special Economic Zones Act, 2005. Clause (e) Undefined expressions borrow their meaning from the CGST Act where defined there. Amendment trail  No amendment note is displayed on the current official active Rule 2 page. Exceptions and professional alerts Alert A definition does not itself create tax liability, exemption, credit or a deadline; apply the substantive provision. Alert Corresponding SGST/UTGST Rules may use parallel language but State-specific notifications and administration still matter.

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference CHAPTER II - COMPOSITION LEVY Rule 3 - Intimation for composition levy Source-control status Current official active page contains live and spent/time-bound clauses. Official active page retrieved 29 June 2026. RULE 3 - OFFICIAL ACTIVE TEXT

(1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:

Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.

(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

(3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of sixty days from the commencement of the relevant financial year:

Provided that any registered person who opts to pay tax under section 10 for the financial year 2020-21 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30 June 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with sub-rule (4) of rule 44 up to 31 July 2020.

(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who had been granted registration on a provisional basis under rule 24 or a certificate of registration under sub-rule (1) of rule 10 could opt to pay tax under section 10 from the first day of the month immediately succeeding the month of filing FORM GST CMP-02, if the intimation was filed on or before 31 March 2018, and furnish FORM GST ITC-03 within one hundred and eighty days from commencement:

Provided that such person could not furnish FORM GST TRAN-1 after FORM GST ITC-03 was furnished.

(4) A person filing an intimation under sub-rule (1) shall furnish stock details, including inward supplies from unregistered persons, held on the preceding day, electronically in FORM GST CMP-03 within ninety days from exercising the option or within an extended period allowed by the Commissioner.

(5) An intimation under sub-rule (1), sub-rule (3) or sub-rule (3A) for any place of business in a State or Union territory is deemed to be an intimation for all other places of business registered under the same Permanent Account Number. Paragraph-by-paragraph decode Paragraph / clause Plain-language meaning Sub-rule (1) Migration-only route tied to provisional registration and the appointed day. It is not a fresh 2026 opt-in route. Sub-rule (2) A new applicant may choose composition in Part B of FORM GST REG-01. Sub-rule (3) An existing regular registered person must file FORM GST CMP-02 before the financial year begins and complete the linked ITC reversal statement in FORM GST ITC-03 within sixty days from the start of that financial year. 2020-21 proviso A spent, year-specific relaxation. Preserve historically, but do not apply to a current opt-in.

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference Paragraph / clause Plain-language meaning Sub-rule (3A) A spent transition window ending 31 March 2018. Preserve as historical text only. Sub-rule (4) A migration stock statement linked to sub-rule (1). It is not the standard current opt-in route. Sub-rule (5) The option operates PAN-wide across registrations; every linked registration must be considered. Amendment trail  Notification No. 34/2017-Central Tax dated 15 September 2017 inserted sub-rule (3A) and the reference in sub-rule

(5).  Notification No. 45/2017-Central Tax dated 13 October 2017 substituted sub-rule (3A).  Notification No. 3/2018-Central Tax dated 23 January 2018 substituted 'one hundred and eighty days' for 'ninety days'.  Notification No. 30/2020-Central Tax dated 3 April 2020 inserted the financial year 2020-21 proviso with effect from 31 March 2020.  Notification No. 22/2017-Central Tax dated 17 August 2017 substituted ninety days for sixty days in sub-rule (4). Forms and records Form / record Role in this Rule batch GST CMP-01 Migration intimation linked to appointed-day provisional registration. GST CMP-02 Current intimation route for an existing registered person opting from the next financial year. GST CMP-03 Migration stock statement linked to Rule 3(1). GST REG-01 Registration application; Part B can carry the composition option. GST ITC-03 Entry-side ITC reversal/payment statement under the linked Rule 44 process. GST TRAN-1 Historical transition form referenced only in the spent Rule 3(3A) window. Exceptions and professional alerts Alert The official active page still displays time-bound legacy clauses. A clean professional guide must label them as spent/historical rather than silently deleting them. Alert For a current existing taxpayer, the operative route is normally sub-rule (3), not the appointed-day routes. Alert Eligibility is controlled by section 10, the notified threshold, current exclusions and corresponding State/UT law.

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference Alert Portal availability is implementation evidence, not an independent source of legal entitlement. CHAPTER II - COMPOSITION LEVY Rule 4 - Effective date for composition levy Source-control status Current official active text with a continuing rule and a legacy appointed-day limb. Official active page retrieved 29 June 2026. RULE 4 - OFFICIAL ACTIVE TEXT

(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year where the intimation is filed under sub-rule (3) of rule 3, and from the appointed day where the intimation is filed under sub-rule (1) of rule 3.

(2) The intimation under sub-rule (2) of rule 3 shall be considered only after registration is granted, and the option shall be effective from the date fixed under sub-rule (2) or sub-rule (3) of rule 10. Paragraph-by-paragraph decode Paragraph / clause Plain-language meaning Sub-rule (1) - current limb CMP-02 filed under Rule 3(3) becomes effective from the beginning of the relevant financial year. Sub-rule (1) - legacy limb The appointed-day reference belongs to migration under Rule 3(1). Sub-rule (2) For a new applicant choosing composition in REG-01, effectiveness follows the registration effective date under Rule 10. Amendment trail  No amendment note is displayed on the current official active Rule 4 page. Forms and records Form / record Role in this Rule batch GST CMP-02 Current intimation route for an existing registered person opting from the next financial year. GST REG-01 Registration application; Part B can carry the composition option. Exceptions and professional alerts Alert A late or post-year-start CMP-02 cannot automatically be treated as a valid current-year opt-in merely because the portal accepts a filing.

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference Alert Determine the correct effective date before changing invoice type, ITC treatment and return profile. CHAPTER II - COMPOSITION LEVY Rule 5 - Conditions and restrictions for composition levy Source-control status Current official active text; clauses (b) and (c) are appointed-day linked. Official active page retrieved 29 June 2026. RULE 5 - OFFICIAL ACTIVE TEXT

(1) A person exercising the option under section 10 shall comply with these conditions:

(a) the person is neither a casual taxable person nor a non-resident taxable person;

(b) for an appointed-day option under rule 3(1), stock was not purchased in inter-State trade or imported, or received from a branch, agent or principal outside the State;

(c) for such appointed-day stock, tax is paid where goods were purchased from an unregistered supplier, to the extent section 9(4) applies;

(d) tax is paid under section 9(3) or section 9(4), where applicable, on inward supplies;

(e) the person was not engaged in manufacture of goods notified under section 10(2)(e) during the preceding financial year;

(f) the words "composition taxable person, not eligible to collect tax on supplies" are mentioned at the top of the bill of supply;

(g) the words "composition taxable person" are displayed on every notice or signboard at the principal and every additional place of business.

(2) A registered person paying tax under section 10 need not file a fresh intimation every year and may continue subject to the Act and Rules. Paragraph-by-paragraph decode Paragraph / clause Plain-language meaning Clause (a) Casual and non-resident taxable persons cannot use the scheme. Clauses (b) and (c) Migration stock conditions tied to Rule 3(1); do not turn them into a generic annual stock test. Clause (d) Composition does not eliminate reverse-charge liability where a current notification/statutory provision applies. Clause (e) Manufacturers of notified excluded goods are ineligible. Clauses (f) and (g) Invoice and premises disclosures are mandatory operational controls. Sub-rule (2) No annual re-intimation is needed while the taxpayer remains eligible. Amendment trail  No amendment note is displayed on the current official active Rule 5 page.

Finin2min | GST26 Rules Master | B01 Finin2min.com | Rules 1-7 | Educational and professional reference Forms and records Form / record Role in this Rule batch Bill of supply Required supply document for a valid composition taxpayer. Premises notice/signboard Mandatory composition status display. Exceptions and professional alerts Alert

Professional alert

Confirm the transaction-date amendment and commencement position before reliance.