CBIC extends the timeline for filing of the application for revocation of cancellation of registration

Last updated: 02 September 2021

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The Central Board of Indirect Taxes and Customs (CBIC) has announced an extension for businesses needing to apply for the revocation of their cancelled GST registration. This applies to applications where the original due date fell between 1st March 2020 and 31st August 2021, pushing the new deadline to 30th September 2021. The extension is specifically for registrations cancelled due to non-furnishing of returns for consecutive periods.

The CBIC has extended the timelines for filing of application for revocation of cancellation of registration to 30^th 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.

CBIC Extends Registration Cancellation Revocation Deadline

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

FAQ :

The CBIC has extended the timeline for filing applications to revoke the cancellation of GST registration.

The new deadline for filing the application for revocation of cancellation of registration is 30th September 2021.

This extension is applicable for cases where the due date for filing the application fell between 1st March 2020 and 31st August 2021.

The extension applies to registrations cancelled under clause (b) or (c) of sub-section (2) of section 29 of the CGST Act, which relate to not furnishing returns for specific consecutive periods.

Section 29(2)(b) covers cases where a person paying tax under section 10 has not furnished returns for 3 consecutive tax periods. Section 29(2)(c) applies to other registered persons who have not furnished returns for a continuous period of 6 months.

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