Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021

Last updated: 07 September 2021

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This circular clarifies the extended time limit for applying to revoke the cancellation of your GST registration. Following Notification No. 34/2021-Central Tax, the deadline to apply for revocation is now 30th September 2021, for cases where the original due date fell between 1st March 2020 and 31st August 2021. This extension applies regardless of whether your application is pending, has been rejected, or if an appeal is underway.

Circular No. 158/14/2021-GST File No. CBIC-20006/17/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, dated the 6th September, 2021 To, The Principal Chief Commissioners / Chief Commissioner

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FAQ :

The deadline to apply for revocation of GST registration cancellation has been extended to 30th September 2021.

This extension is applicable to businesses whose GST registration was cancelled under clause (b) or (c) of sub-section (2) of section 29 of the CGST Act, and whose original due date for filing the revocation application fell between 1st March 2020 and 31st August 2021.

Yes, the benefit of this notification is available even if your application for revocation was previously rejected by the proper officer or the appellate authority. You may file a fresh application.

If your appeal against the cancellation order is pending before the appellate authority, they will consider this notification regarding the extended timelines when deciding your appeal.

In certain cases, where specific time periods have elapsed since cancellation and as per proviso to sub-section (1) of section 30 of the CGST Act, further extensions may be possible by the Joint/Additional Commissioner or Commissioner.

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Notification No : Circular No. 158/14/2021-GST
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular%20No.%20158_14_2021_GST.pdf

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