Quick Summary
The CBIChas 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 on
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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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