Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Orders issued vide Go.Ms.No.333, Revenue (CT-II)Department, dated 25.11.2021 - GST - States - 12039/144/2021

Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax, Andhra Pradesh Present: Sri. Ravishankar Narayan Sudagani, I.R.S., NOTE File Computer No.1585474 File No: REV03-12039/144/2021-CCT 10/12/2021 Subject: Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Orders issued vide Go.Ms.No.333, Revenue (CT-II)Department, dated 25.11.2021- Reg. Ref: : - From the Principal Commissioner , Government of India, Ministry of Finance, Department of Revenue ,Central Board of Indirect Taxes and Customs, GST Policy Wing Circular No.158/14/2021-GST, dated 06-09-2021. Vide Circular No. 03/2021-STATE, dated 09 September, 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 Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the APGST Act / said Act ) and rule 23 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the APGST 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 vide Go.Ms.No.174,Revenue(CT-II)Department, dated 14.07.2021 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. Government has now issued orders vide Go.Ms.No.333, Revenue (CT-II) Department, dated 25.11.2021 (hereinafter referred to as the said Orders ) under section 168A of the said Act to extend the timelines for filing of application for revocation of cancellation of registration to 30 th September, 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021. This extension is applicable for those cases where registrations have been cancelled under clause(b) or clause (c) of sub-section (2) of section 29 of the said Act. 2. In order to ensure uniformity in the implementation of the said orders across field formations, the Chief Commissioner of State Tax, in exercise of its powers conferred by section 168(1) of the said Act, hereby clarifies the issues relating to the extension of timelines for application for revocation of cancellation of registration as under: 3. Applications covered under the scope of the said order 3.1 The said notification specifies that where the due date of filing of application for revocation of cancellation of registration falls between 1 st March, 2020 to 31st August, 2021, the time limit for filing of application for revocation of cancellation of registration is extended to 30th September, 2021. Accordingly, it is clarified that the benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the APGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021. It is further clarified that the benefit of notification would be applicable in those cases 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. It is further clarified that 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. In other words, the date for filing application for revocation of cancellation of registration in all cases, where registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of APGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1 st March, 2020 to 31st August, 2021, is extended to 30th September, 2021, irrespective of the status of such applications. As explained in this para, the said notification would be applicable in the following manner: (i) application for revocation of cancellation of registration has not been fled by the taxpayer- In such cases, the applications for revocation can be filed upto the extended timelines as provided vide the said notification. Such cases also cover those instances where an appeal was filed against order of cancellation of registration and the appeal had been rejected. (i) application for revocation of cancellation of registration has already been fled and which are pending with the proper officer- In such cases, the officer shall process the application for revocation considering the extended timelines as provided vide the said notification. (ii) application for revocation of cancellation of registration was fled, but was rejected by the proper officer and taxpayer has not fled any appeal against the rejection - In such cases, taxpayer may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide the said notification. (iii) application for revocation of cancellation of registration was fled, the proper officer rejected the application and appeal against the rejection order is pending before appellate authority- In such cases, appellate authorities shall take the cognizance of the said notification for extension of timelines while deciding the appeal. (iv) application for revocation of cancellation of registration was fled, the proper officer rejected the application and the appeal has been decided against the taxpayer- In such cases, taxpayer may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide the said notification. 4. It may be recalled that, with effect from 01.01.2021, proviso to subsection (1) of section 30 of the APGST Act has been inserted which provides for extension of time for filing application for revocation of cancellation of registration by 30 days by Joint Commissioner/ Additional Commissioner and by another 30 days by the Chief Commissioner. Doubts have been raised whether the said notification has extended the due date in respect of initial period of 30 days for filing the application (in cases where registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of APGST Act, 2017) under subsection (1) of section 30 of the APGST Act or whether the due date of filing applications for revocation of registration can be extended further for the period of 60 days (30 + 30) by the Joint Commissioner/Additional Commissioner/ Chief Commissioner, as the case may be, beyond the extended date of 30.09.2021. It is clarified that: 5. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 6. Difficulty, if any, in the implementation of the above circular may please be brought to the notice of the Chief Commissioner. Ravi Shankar Narayan Chief Commissioner