GST Update: Extension of time limit to file revocation of cancellation applications

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GST Update: Extension of time limit to file revocation of cancellation applications

Tejasvi

@tejasvi

September 14, 2021

Public Policy

1230

The Central Board of Indirect Taxes and Customs (CBIC) recently issued Notification No 34/2021- Central Tax dated 29th August 2021 under S. 168A of the Central Goods and Services Tax Act, 2017 (CGST Act) extending the timelines for filing application for revocation of cancellation of registration to 30^th September, 2021.

The benefit of said notification has been extended to all the cases where cancellation of registration has been done under S. 29(2)(b) or S. 29(2)(c) of CGST Act and the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021. 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.

CBIC, vide Circular No 158/14/2021 GST dated 6th Sept 2021, has clarified that the scope of the above Notification would cover the following scenarios:

Application for revocation of cancellation of registration has not been filed by the taxpayer- In such cases, the applications can be filed up to the extended timelines as provided by the notification. Such cases also cover those instances where an appeal was filed against order of cancellation of registration and the appeal was rejected.
Application for revocation of cancellation of registration has already been filed and is 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
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 considering the extended timelines as provided vide the said notification.
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.
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 considering the extended timelines as provided vide the said notification.

W.e.f January 1, 2021, proviso to S. 30(1) of CGST Act was 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. In this regard the CBIC has clarified vide the Circular No 158/14/2021 GST the following:

where 30-day 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 s. 30 of 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
where the time period of 30 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:

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.
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 30^th 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 s. 30(1) of CGST Act
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 30^th 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 s. 30(1) of CGST Act.

We hope you will find the update useful.

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Tejasvi

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