Instructions regarding Amnesty scheme for revocation of cancellation of GST registration - GST - States - Internal Circular No. 4A of 2023

Internal Circular No. 4A of 2023 No. JC (HQ)-5/CST/GST/2023/Revocation Amnesty/F.No. 33/B-163, Dated 28th April, 2023 O/o the Commissioner of State Tax Maharashtra State, 8th Floor, GST Bhavan, Mazgaon, Mumbai-400010 INTERNAL CIRCULAR (Restricted Circular for office use only) Sub.: Instructions regarding Amnesty scheme for revocation of cancellation of GST registration ...reg. Ref.: Notification No. 03/2023 - State Tax/Central Tax dated 31st March, 2023. Synopsis A special procedure is notified through which a registered person, whose registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the MGST Act on or before 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the MGST Act, can apply for revocation up to 30/06/2023. It also covers the cases wherein appeal are filed and pending or rejected. Queries have been received from field formations regarding the implementation of the above referred special procedure. Therefore, in order to ensure uniformity across field formations, the Commissioner, in exercise of powers conferred by section 168 of the MGST Act, hereby clarifies the issues relating to the filing of applications and processing thereof as follows: 2. Applications covered under the scope of the said notification 2.1 This special procedure will be applicable to the cases wherein the application for the purpose of revocation of cancellation of registration is being filed during the period from 1st April 2023 to 30th June 2023. But, limited to where registration which has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the MGST Act, irrespective of the status of such applications. 2.2 It is hereby clarified that the benefit of this special procedure would be applicable to the cases wherein 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 it would also be available in those cases which are either pending with the appellate authority or rejected by the appellate authority. 2.3 As explained in this para, the special procedure would be applicable in the following manner: Sr.No. Eventualities Clarification 1 The application for revocation of cancellation of registration has not been filed by the taxpayer Taxpayer can file an online application for revocation before the proper officer during the period as provided vide the said notification and proper officer shall process such application. 2 The application for revocation of cancellation of registration has already been filed and which are pending with the proper officer. In such cases, the proper officer shall process the application for revocation considering the timelines as provided vide the said notification. 3 The application for revocation of cancellation of registration was filed, but was rejected by the proper officer and taxpayer has not filed any appeal against the rejection. Taxpayer can file a fresh application for revocation and the proper officer shall process the application for revocation considering the timelines as provided vide the said notification. 4 The application for revocation of cancellation of registration was filed, the proper officer rejected the application and appeal against the rejection order is pending before appellate authority. Taxpayer can file fresh application for revocation and the proper officer shall process it. Simultaneously, taxpayer shall withdraw the appeal or appeal officer shall dispose off the appeal 5 The application for revocation of cancellation of registration was filed, the proper officer rejected the application and the appeal has been decided against the taxpayer Taxpayer may file fresh application for revocation and the officer shall process the application for revocation. 2.4 There is no separate facility for application under this special procedure. The online applications would be received by proper officer as usual. Therefore, the revocation applications received on or after 01st April, 2023 and covered under this special procedure shall be processed accordingly. 3.1 As per the notification, such application for revocation shall be filed only after furnishing of all the returns due up to the effective date of cancellation of registration, and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the said returns. Hence, the proper officer, before effecting revocation, shall ensure that all the returns due up to the effective date of cancellation of registration are filed, and payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the said returns is made. 3.2 Needless to mention that the proper officer shall also ensure that all returns due are also filed as provided in second and third proviso of rule 23 of the MGST Rules, 2017. 4. All the instructions given in the circular shall be followed scrupulously and difficulty, if any in following the guidelines of this circular shall be brought to notice of this office. (Rajeev Kumar Mittal) Commissioner of State Tax, Maharashtra