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Extension of time limit for filing of Application for revocation of Cancellation of GST Registration



Cont..

Proviso to Section 30(1),CGST with effect from 01.01.2021 has provided for extension of time for filing application for revocation of cancellation of registration by 30 days by Additional/ Joint Commissioner and by another 30 days by the Commissioner. The Circular clarifies that the said period shall be applicable in the following manner:-


  1. Where the 30 day time limit falls between 1st March, 2020 to 31st December, 2020, and there is no provision for such extension then the time limit to apply stands extended up to 30th September, 2021

  2. Where the time period since cancellation has not lapsed as on 1st January, 2021 or where the registration has been cancelled on or after 1st January, 2021, then the extension is applicable in the following manner:-

  • Where the time period of 90 days (initial 30 days and extension of 30 + 30 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply stands extended upto 30th September 2021, without any further extension of time by Joint Commissioner/ Additional Commissioner/ Commissioner.

  • Where the time period of 60 days (and not 90 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply stands extended upto 30th September 2021, with the extension of timelines by another 30 days beyond 30.09.2021 by the Commissioner, on being satisfied, as per proviso to sub-section (1) of section 30 of the CGST Act.

  • Where the time period of 30 days (and not 60 days or 90 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply stands extended upto 30th September 2021, with the extension of timelines by another 30 days beyond 30.09.2021 by the Joint/ Additional Commissioner and another 30 days by the Commissioner, on being satisfied, as per proviso to sub-section (1) of section 30 of the CGST Act.


Source

[1]https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular%20No.%20158_14_2021_GST.pdf

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