The CBIC has extended 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 01.03.2020 to 31.08.2021. The extension would be applicable only in those cases where registrations have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act.
Reference:
Section 29(2)(b): a person paying tax under section 10 has not furnished returns for 3 consecutive tax periods.
Section 29(2)(c): any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of6 months.
Courtesy: Tanveer Saluja
To read the official press release click here
To read the official notification click here
CAclubindia
