Extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021

Last updated: 30 August 2021

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This notification extends the deadline for businesses to apply for the revocation of their GST registration cancellation. If your registration was cancelled under specific sections of the law and the original deadline fell between 1st March 2020 and 31st August 2021, you now have until 30th September 2021 to submit your application.

Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi

Notification No. 34/2021-Central Tax

New Delhi Dated: 29th August, 2021

G.S.R. 600(E). - In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time-limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time-limit for making such application shall be extended up to the 30th day of September, 2021.

[F. No. CBIC-20006/24/2021-GST]

RAJEEV RANJAN, Under Secy.

FAQ :

This notification extends the deadline for filing an application for the revocation of cancellation of GST registration.

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

This extension applies to registrations that were cancelled under clause (b) or (c) of sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017.

The original time-limit for making the application fell during the period from 1st March 2020 to 31st August 2021.

The notification refers to the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, and the Union Territory Goods and Services Tax Act, 2017.