CBIC Clarifies the Extension of Timeline for Revocation of Cancellation of GST Registration

The Central Board of Indirect Taxes and Customs (CBIC) clarified that taxpayers could apply for revocation of cancellation of GST registration due to:

  • Violation of provisions of the GST Act or the rules.
  • Non-filing of returns for three quarters by a composition dealer.
  • Non-filing of returns for six months by a regular taxpayer.

The due date to apply for revocation of cancellation of registration extended to 30.09.2021. However, this extension is applicable when the original due date falls between 01.03.2020 to 31.08.2021. Also, the taxpayer can apply irrespective of the status of such applications, which is explained in the table below:

S.No Status of application for revocation of cancellation of GST registration Action to be taken by the taxpayer
1 Not yet filed by the taxpayer File application on or before 30.09.2021
2 Application filed and pending with officer No action is needed from the taxpayer’s end. The officer shall process the application considering the extended deadline
3 Application filed but rejected by the officer and taxpayer not filed any appeal against the rejection Can file a fresh application on or before 30.09.2021
4 Appeal against rejection of the application by the officer is pending at appellate authority No action is needed from the taxpayer’s end. The appellate authority shall process the appeal considering the extended deadline
5 Application rejected by officer and appeal decision is also against the taxpayer Can file a fresh application on or before 30.09.2021

Usually, the taxpayer has to apply for revocation of cancellation of registration within 30 days from the date of receiving the cancellation order. However, the CBIC has inserted a new provision to extend the time for applying for revocation of cancellation of registration. The Additional/Joint Commissioner can extend the time limit by 30 days, and the Commissioner can extend it by another 30 days.

So, in total, a taxpayer gets a time limit of 90 days (initial 30 days + additional 60 days) to apply for revocation. Few taxpayers are concerned whether they can avail these extensions from the department from the revised deadline, i.e., 30.09.2021 or not? The department clarified as follows:

S No Scenario Last date to apply for revocation
1 When the initial 30 days time limit falls between 01.03.2020 to 31.12.2020 30.09.2021
2 When the initial 30 days time limit has not lapsed as of 01.01.2021 or registration has been cancelled on or after 01.01.2021, and
a. The entire 90 days time period has elapsed by 31.08.2021 30.09.2021
b. Only 60 days time period has elapsed by 31.08.2021 30.10.2021

(With the Commissioner’s approval after 30.09.2021)

c. Only the initial 30 days time period has elapsed by 31.08.2021 30.10.2021

(With the Joint/Additional Commissioner’s approval after 30.09.2021) or

29.11.2021

(With the Commissioner’s approval after 30.10.2021)

For any clarifications/feedback on the topic, please contact the writer at dvsr.anjaneyulu@cleartax.in

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