WHEREAS, sub section 2 of section 29 of the Central Goods and Services Tax Act, 2017 hereinafter referred to as the said Act provides for cancellation of registration by proper officer in situations

Last updated: 29 June 2020

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This order addresses difficulties faced by businesses whose GST registrations were cancelled under specific sections of the CGST Act, particularly due to non-furnishing of returns. It extends the time limit for applying for revocation of cancellation for those whose cancellation orders were issued up to 12th June 2020. The new deadline for calculating the 30-day revocation period will be the later of the cancellation order date or 31st August 2020.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ORDER New Delhi, the 25th June, 2020 No. 01/2020-Central Tax S.O. 2064(E). -WHEREAS, sub-section (2) of section 29 of theCentral Goods and Services Tax Act, 2017(hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: (a) a registered person has contravened such provisions of the Act or the r

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FAQ :

This order provides a solution for registered persons whose GST registration was cancelled under clauses (b) or (c) of sub-section (2) of section 29 of the CGST Act, 2017, and who missed the original deadline to apply for revocation.

This extended time limit applies to registered persons who were served notice under clause (b) or (c) of sub-section (2) of section 29, and whose GST registration cancellation order was passed up to 12th June 2020.

For eligible persons, the 30-day period for filing a revocation application will be calculated from the later of either the date the cancellation order was served or 31st August 2020.

The order specifically addresses cancellations due to a person paying tax under section 10 not furnishing returns for three consecutive tax periods, or any other registered person not furnishing returns for a continuous period of six months.

The order aims to remove difficulties faced by taxpayers who, due to the newness of the GST Act and specific circumstances, could not apply for revocation of their cancelled registration within the original stipulated timeframes.