[Notification No. 15/2021-Central Tax, dated May 18, 2021, decoded]
The time limit for applying for revocation of cancellation of registration has been extended vide N/N: 15/2021
Amendment has been made in Rule 23 of the CGST Rules and FORM GST REG-21, which deals with revocation of cancellation of registration. This amendment allows the registered person to file an application in FORM GST REG-21, within such period as extended period by the Additional Commissioner or Joint Commissioner or the Commissioner.
Now the total Period available to the taxable person for applying for revocation of cancellation of registration is 30 + 30 + 30 days which has been explained as under:
Under Old provision- thirty days from the date of service of an order of cancellation and an additional period as
Extended by Amendment-on sufficient cause being shown, and for reasons to be recorded in writing, can be extended,
- by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;
- by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a)."
Circular No. 148/04/2021-GST dated 18.05.2021 states that, as no functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal, the registered person may request, through letter or e-mail, for extension of time limit to apply for revocation of cancellation of registration to the proper officer by providing the grounds on which such extension is sought. The proper officer shall forward the request to the jurisdictional Joint/Additional Commissioner/ Commissioner for a decision on the request for extension of the time limit.
Further, if the registered person applies to revocation after 30 days from the date of cancellation of registration but before 60 days then he may write to the proper officer explaining sufficient ground to allow him an extended period for filing an application. If the proper officer believes that the grounds taken by the registered person are reasonable and the extended period should be allowed to him, he may forward his application to the jurisdictional Joint/Additional Commissioner.
Jurisdictional Joint/Additional Commissioner may, while verifying the information furnished by the registered person, either accept the application or reject the application.
Before rejecting the application, an opportunity of being heard shall be given to the registered person. The Jurisdictional Joint/Additional Commissioner shall communicate their decision to the person through proper officer.
A similar procedure will be followed mutatis-mutandis if the person applies after 60 days but before 90 days. The proper officer shall forward his application to the Commissioner and the commissioner will decide whether the further period should be granted to the assessee or not.
Once the GST portal will be made equipped, to provide the facility to apply for revocation of cancellation of registration, then this circular shall stand cancelled with immediate effect.
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