The CBIC vide Notification No. 34/2021 – CT dated 29 August 2021 (‘NN. 34/2021’) had extended the timelines for filing of application for revocation of cancellation of registration to 30 September 2021. In respect thereto, the CBIC vide Circular No. 158/14/2021-GST dated 06 September 2021 has clarified various circumstances in which the benefit of the notification can be availed. The clarifications have been tabulated hereunder:
Sr. No. |
Issue |
Clarification |
1.
|
Under which cases the benefit of NN. 34/2021 has been extended |
The benefit of NN. 34/2021 has been extended to cases where the cancellation of registration has been done due to non-filing of return for 3 consecutive tax periods by composite taxable person or due to non-filing of return for continuous period of 6 months by regular taxable person;
The benefit of the said notification further extends to cases where the due date of filing of application for revocation of cancellation of registration falls between 01 March 2020 to 31 August 2021 |
2. |
What if the Application for revocation has not been filed by the taxpayer |
The Applicant can file for the application within the time line prescribed in the NN. 34/2021. It also covers cases where an appeal was filed against order of cancellation of registration and the appeal had been rejected |
3. |
What if the Application for revocation is pending with the proper officer |
The Application shall be processed by the officer considering the extended timelines |
4. |
What if the Application for revocation has been rejected by the proper officer and Appeal has not been filed by taxpayer has not filed |
The taxpayer may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided in the notification |
5. |
What if the Application for revocation has been rejected by the proper officer and appeal thereto is pending before appellate authority |
The Appellate authorities shall take cognizance of the timeline extension as per the notification and accordingly decide the appeal |
6. |
What if the Application for revocation has been rejected by the proper officer and appeal thereto is rejected by appellate authority |
Taxpayer may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines |
7. |
What is the applicability of NN. 34/2021 where registration is cancelled before 01 January 2021 and on or after 01 January 2021 |
Where the original time limit of 30 days falls between 01 March 2020 to 31 December 2020, the time limit to apply for revocation of cancellation of registration stands extended up to 30 September 2021 only and no further extension will be available; In cases where the time period of 90 days (along with extensions) expired on 31 August 2021 from date of the cancellation order, then the time limit to apply for revocation stands extended upto 30 September 2021 and no further extension of time can be provided by JC/AC/ Commissioner as per sec 30(1) of CGST Act; In cases where the time period of 60 days for cancellation of registration elapsed by 31 August 2021, the time limit to apply for revocation stands extended upto 30 September 2021, with an extension of another 30 days beyond 30 September 2021 by the Commissioner, if satisfied; and In case where the original time period of 30 days from the date of service of cancellation order expired on 31 August 2021, then the application for revocation stands extended upto 30 September 2021. The said time limit may be extended by another 30 days by the JC/AC upto 30 October 2021 upon its satisfaction. It may be further extended by another 30 days by Commissioner upto 29 November 2021 upon its satisfaction.
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Disclaimer:
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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