EXTENTION OF FILLING APPLICATION FOR REVOCATION FOR CANCELLATION

[NIRMALA RANAWAT]

REVOCATION OF CANCELLATION

Background:

Vide Circular No. 148/04/2021-GST, dated 18th May, 2021, detailed guidelines for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "the CGST Act / said Act") and rule 23 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as "the CGST Rules") have been specified, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. It may be noted that notification No.14/2021-Central Tax, dated 1 st May, 2021, as amended, had, inter-alia, extended the date of filing of application for revocation of cancellation of registration till 30th June, 2021, where the due date of filing of application was falling between 15th April, 2021 to 29th June, 2021.

Notification

Recently Government has issued notification No. 34/2021-Central Tax dt. 29.08.2021 extending the timelines for filing of the application for revocation of cancellation of registration to 30th September 2021, where the due date of filing of the application falls between 1st March 2020 to 31st August 2021. This extension is applicable for those cases where registrations have been cancelled due to the non-filing of the returns. Now Circular No. 158/14/2021-GST dt. 06.09.2021 has been issued providing for the following key clarifications:

The benefit of the Notification

1. The benefit of notification would be applicable also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer.

2. The benefit of notification would also be available in those cases which are pending with the appellate authority or which have been rejected by the appellate authority.

Further extension of time beyond 30.09.2021

Further extension of time by 30 days by Additional/ Joint Commissioner and by another 30 days by the Commissioner shall apply as under:

i. where the thirty days’ time limit falls between 1st March 2020 to 31st December 2020, there is no provision available to extend the said time period of 30 days. Hence the application for revocation has to be filed by 30th September.

ii. where the time period of thirty days since the cancellation of registration has not lapsed as on 1st January 2021 or where the registration has been cancelled on or after 1st January 2021, the time limit for applying for revocation of cancellation of registration shall stand extended as follows:

(a) Where the time period of 90 days (initial 30 days and extension of 30 + 30 days) since the cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th September 2021, without any further extension.

(b) Where the time period of 60 days (and not 90 days) since the cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th September 2021, with the extension of timelines by another 30 days beyond 30.09.2021 by the Commissioner.

(c) Where the time period of 30 days (and not 60 days or 90 days) since the cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30th September 2021, with the extension of timelines by another 30 days beyond 30.09.2021 by the Joint/ Additional Commissioner and another 30 days by the Commissioner.

Thanks & Regards:

PCS NIRMALA RANAWAT