REVOCATION OF CANCELLED GST REGISTRATION UPTO 30.6.2023
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.
The Central Government, on the recommendations of the Council,
notifie that the registered person, whose registration has
been cancelled under clause (b) or clause (c) of sub- section (2) of section 29 of the said Act on or before the 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 said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:–
(a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
(b) the application for revocation shall be filed only after furnishing the returns due upto 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 such returns;
(c) no further extension of time period for filing application for revocation of cancellation
of
registration shall be available in such cases.
Explanation: For the purposes of
this
notification, the person who has failed to
apply for revocation of cancellation of registration within the time period specified in
section 30 of the said Act includes a person whose appeal against the order of cancellation
of
registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act.
The relevant Notification is 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. 03/2023 – CENTRAL TAX
New Delhi, dated the 31st March, 2023
G.S.R.....(E).—In exercise of the powers conferred
by
section 148 of the Central Goods and Services Tax Act, 2017
(12
of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council,
hereby notifies
that the registered person, whose registration has
been cancelled under clause (b) or clause (c) of sub- section (2) of section 29 of the said Act on or before the 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 said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:–
(a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023; (b) the application for revocation shall be filed only after furnishing the returns due upto 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 such returns;
(c) no further extension of time period for filing application for revocation of cancellation
of
registration shall be available in such cases.
Explanation: For the purposes of
this
notification, the person who has failed to
apply for revocation of cancellation of registration within the time period specified in
section 30 of the said Act includes a person whose appeal against the order of cancellation
of
registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act.
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
