REVOCATION OF CANCELLED GST REGISTRATION
TIME LIMIT EXTENDED UPTO 30.9.2021
The Goods and Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
If a taxpayer applies for
cancellation of GST Registration there is no possibility of revocation of
registration.
The taxpayer’s GST
Registration Certificates if cancelled by the Tax Officials, the taxpayer may
apply for revocation of the GST Registration within 30 days from the date of
cancellation as mentioned below:
The Central Government has
extended the time limit for revocation of cancellation of GST Registration vide
Notification No. 34/2021 Central Tax dated 29.8.2021 and notified that where a registration has been cancelled under clause (b) or (c) of
sub-section (2) of section 29 of the said Act and the time limit for making an
application of revocation of cancellation of registration under sub-section (1)
of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the
time limit for making such application shall be extended upto the 30th day of September, 2021.
The Central Government has also clarified that that where the due date of filing
of application for revocation
of cancellation of registration falls between 1st 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 CGST Ac, 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 CGST 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, 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 filed 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.
(ii) application for revocation of cancellation of registration has already been filed
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.
(iii) 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 -
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.
(iv) 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-
In such cases, appellate authorities shall take the
cognizance
of the said notification for extension of timelines
while deciding the appeal.
(v) application for revocation of cancellation of
registration was filed, 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.
The relevant Notification and
Circular are given below for ready reference
[To be published in the
Gazette
of India, Extraordinary, Part II,
Section 3,
Sub-section
(i)]
Government of India Ministry of Finance
(Department
of Revenue)
Central Board of Indirect Taxes
and
Customs
Notification No. 34/2021 – Central Tax
New Delhi, the 29th August, 2021
G.S.R.....(E).– In partial modification of the notifications of the Government of India in the
Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April,
2020, published in
the Gazette
of India,
Extraordinary, Part II,
Section 3,
Sub-section (i),
vide number G.S.R. 235(E), dated the
3rd April, 2020 and
No. 14/2021-Central Tax, dated
the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 310(E), dated the 1st May, 2021,
in exercise of the powers conferred by
section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in
this
notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby notifies that
where a registration has
been cancelled
under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of
revocation of cancellation of
registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall
be extended upto the 30th day of September, 2021.
[F. No.
CBIC-20006/24/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
File No. CBIC-20006/17/2021-GST 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
New Delhi, dated
the 6th September,
2021
To,
The Principal Chief Commissioners / Chief Commissioners /
Principal Commissioners
/ Commissioners of
Central Tax (All)
The Principal Directors General / Directors General (All)
Madam/Sir,
Subject:
Clarification regarding extension of
time limit to apply for
revocation of cancellation of registration in view
of Notification
No. 34/2021-Central Tax dated
29th August, 2021 - Reg.
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
1st 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. Government has now issued notification No.
34/2021-Central Tax dated 29th August, 2021 (hereinafter referred to as "the said notification")
under section 168A of the said Act to extend the timelines for filing of application for revocation
of cancellation of registration to 30th 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 notification across field formations, the Board, 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
notification
3.1. The said notification specifies that where the due date of filing of application for revocation
of cancellation of registration falls between 1st 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 CGST Ac, 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 CGST 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, 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 filed 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.
(ii) application
for revocation of cancellation of registration has already been filed
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.
(iii) 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 -
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.
(iv) 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-
In such cases, appellate authorities shall take the
cognizance
of the said notification for extension of timelines
while deciding the appeal.
(v) application
for
revocation of cancellation of
registration was filed, 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 sub-section (1) of section
30 of the CGST Act has been inserted which provides for
extension of time for filing application
for revocation of cancellation of registration by
30 days by Additional/ Joint Commissioner and by another 30 days by the 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 CGST Act, 2017) under sub-section (1) of section 30 of the CGST 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/ Commissioner, as the
case may be, beyond the
extended date of
30.09.2021. It is
clarified that:
(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 under section 30 of the CGST Act. For such cases, pursuant to the said notification, the
time limit to apply
for revocation of cancellation of registration stands extended up to 30th September, 2021
only;
and
(ii) where the time period of thirty days since 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 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
of time by Joint Commissioner/ Additional Commissioner/ Commissioner.
(b) Where the time period of 60 days (and not 90 days) since
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, on being satisfied, as per proviso to sub-section (1) of section
30 of the CGST Act
(c) Where the time period of 30 days (and not 60 days or 90 days) since 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, on being
satisfied, as
per proviso to sub-section (1)
of section 30 of the CGST Act.
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
Board (gst-cbec@gov.in). Hindi version would follow.
(Sanjay Mangal)
Principal Commissioner