HSNS Rules · Rule 8
Rule 8 — Revocation of cancellation of registration
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 8 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
8. Revocation of cancellation of registration. - (1) A taxable person whose registration is cancelled under rule 7 may
submit an application for revocation of cancellation within thirty days from the date of receipt of the cancellation order
under rule 7.
(2) Where the proper officer is satisfied that sufficient grounds exist, he shall revoke the cancellation within thirty days
of the receipt of such application and the applicant shall be informed accordingly.
(3) Where the proper officer is not satisfied with the application filed under sub-rule (1), he shall provide the applicant
a reasonable opportunity of being heard, and after considering the representation, if any, furnished by the applicant, he
shall either revoke the cancellation or reject the application and the applicant shall be informed accordingly.
CHAPTER III
DECLARATION
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 8 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.