Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019-State Tax dated 23.04.2019 - GST - States - 99/08/2019-GST 29/2019 (ST/Tech//2019/4885)

Circular No. 99/08/2019-GST 29/2019 OFFICE OF COMMISSIONER OF STATE TAX CHHATTISGARH, ATAL NAGAR, RAIPUR No. /ST/Tech//2019/4885 Atal Nagar, Raipur Dated : 29.04.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) . Subject: Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019-State Tax dated 23.04.2019- Reg. Registration of several persons were cancelled under sub-section (2) of section 29 of the Chhattisgarh Goods and Services Tax Act. 2017 (hereinafter referred to as ..the said Act ) due to non-furnishing of returns in FORM GSTR-3B or FORM GSTR-4. Sub-section (2) of section 29 of the said Act empowers the proper officer to cancel the registration. including from a retrospective date. Thus registration have been cancelled either from the date of order of cancellation of registration or from a retrospective date. 2. The Central Board of Indirect Taxes Customs (CBIC) has issued circular No. 99/18/2019-GST dated 23 rd April. 2019 to address various issued regarding cancellation of registration. In accordance with circular issued by CBIC and in order to ensure uniformity in implementation of the provisions of the law across the State, the Commissioner, in exercise of its powers conferred by section 168 of the CGGST Act, hereby clarifies the issues relating to the procedure for filing of application for revocation of cancellation of registration. 3. First proviso to sub-rule (1) of rule 23 or the said Rules provides that if the registration has been cancelled on account or failure of the registered person to furnish returns, no application for revocation or cancellation of registration shall be filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the date or order or cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further. in such cases. in terms of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns required to be furnished in respect of the period from the date of order of cancellation till the date or order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation. 4. Where the registration has been cancelled with retrospective effect, the common portal does not allow furnishing of returns after the effective date of cancellation. In such cases it was not possible to file the application for revocation of cancellation of registration. Therefore, a third proviso was added to sub-rule (1) of rule 23 of the said Rules enabling filing or application for revocation or cancellation of registration, subject to the condition that all returns relating to the period from the effective date of cancellation of registration till the date or order of revocation of cancellation of registration shall be filed within a period of thirty days from the date of order of such revocation of cancellation of registration. 5. The above provisions are explained, by way of an Illustration in Annexure for better clarity. 6. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 7. Difficulty if any, in implementation of the above instructions may please be brought to the notice of this office. (Reena Babasaheb Kangale) Commissioner, State Tax Chhattisgarh, Raipur