Extension of time limit for filing of Application for revocation of Cancellation of GST Registration
The Central Board of Indirect Taxes and Customs (CBIC) vide Circular No. 158/14/2021-GST dated September 06, 2021 issued clarification under Section 168(1), Central Goods and Service Tax Act, 2017 (CGST) regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated August 29, 2021.
The Circular clarifies that the date for filing application for revocation of cancellation of registration in all cases, where registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of CGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March 2020 to 31st August 2021, is extended to 30th September 2021, irrespective of the status of such applications.
Further the circular also provided with (i)-(v) points detaining the manner in which such notification should be applicable.