Circular No. 158/14/2021-GST
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File No. CBIC-20006/17/2021-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
*****
New Delhi, dated the 6th September, 2021
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Directors General / Directors General (All)
Madam/Sir,
Subject: Clarification regarding extension of time limit to apply for revocation of
cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th
August, 2021 - Reg.
Vide Circular No. 148/04/2021-GST, dated 18th May, 2021, detailed guidelines for
implementation of the provision of extension of time limit to apply for revocation of cancellation
of registration under section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter
referred to as "the CGST Act / said Act") and rule 23 of the Central Goods and Services Tax
Rules, 2017 (hereinafter referred to as "the CGST Rules") have been specified, till the time an
independent functionality for extension of time limit for applying in FORM GST REG-21 is
developed on the GSTN portal. It may be noted that notification No.14/2021-Central Tax, dated
1st May, 2021, as amended, had, inter-alia, extended the date of filing of application for revocation
of cancellation of registration till 30th June, 2021, where the due date of filing of application was
falling between 15th April, 2021 to 29th June, 2021. Government has now issued notification No.
34/2021-Central Tax dated 29th August, 2021 (hereinafter referred to as "the said notification")
Circular No. 158/14/2021-GST
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under section 168A of the said Act to extend the timelines for filing of application for revocation
of cancellation of registration to 30th September, 2021, where the due date of filing of application
for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021.
This extension is applicable for those cases where registrations have been cancelled under clause
(b) or clause (c) of sub-section (2) of section 29 of the said Act.
2.
In order to ensure uniformity in the implementation of the said notification across field
formations, the Board, in exercise of its powers conferred by section 168(1) of the said Act, hereby
clarifies the issues relating to the extension of timelines for application for revocation of
cancellation of registration as under:
3. Applications covered under the scope of the said notification
3.1.
The said notification specifies that where the due date of filing of application for revocation
of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, the time limit
for filing of application for revocation of cancellation of registration is extended to 30th September,
2021. Accordingly, it is clarified that the benefit of said notification is extended to all the cases
where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2)
of section 29 of the CGST Ac, 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. It is further
clarified that the benefit of notification would be applicable in those cases also where the
application for revocation of cancellation of registration is either pending with the proper officer
or has already been rejected by the proper officer. It is further clarified that the benefit of
notification would also be available in those cases which are pending with the appellate authority
or which have been rejected by the appellate authority. In other words, 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. As explained in this para, the said notification would be applicable
in the following manner:
(i) application for revocation of cancellation of registration has not been filed by the
taxpayer-
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In such cases, the applications for revocation can be filed upto the extended timelines as
provided vide the said notification. Such cases also cover those instances where an appeal
was filed against order of cancellation of registration and the appeal had been rejected.
(ii) application for revocation of cancellation of registration has already been filed
and which are pending with the proper officer-
In such cases, the officer shall process the application for revocation considering the
extended timelines as provided vide the said notification.
(iii) application for revocation of cancellation of registration was filed, but was
rejected by the proper officer and taxpayer has not filed any appeal against the
rejection -
In such cases, taxpayer may file a fresh application for revocation and the officer shall
process the application for revocation considering the extended timelines as provided vide
the said notification.
(iv) application for revocation of cancellation of registration was filed, the proper
officer rejected the application and appeal against the rejection order is pending
before appellate authority-
In such cases, appellate authorities shall take the cognizance of the said notification for
extension of timelines while deciding the appeal.
(v) application for revocation of cancellation of registration was filed, the proper
officer rejected the application and the appeal has been decided against the taxpayer-
In such cases, taxpayer may file a fresh application for revocation and the officer shall
process the application for revocation considering the extended timelines as provided vide
the said notification.
4.
It may be recalled that, with effect from 01.01.2021, proviso to sub-section (1) of section
30 of the CGST Act has been inserted which provides 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. Doubts have been raised whether the said notification
has extended the due date in respect of initial period of 30 days for filing the application (in cases
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where registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section
29 of CGST Act, 2017) under sub-section (1) of section 30 of the CGST Act or whether the due
date of filing applications for revocation of registration can be extended further for the period of
60 days (30 + 30) by the Joint Commissioner/ Additional Commissioner/ Commissioner, as the
case may be, beyond the extended date of 30.09.2021. It is clarified that:
(i) where the thirty days’ time limit falls between 1st March, 2020 to 31st December, 2020,
there is no provision available to extend the said time period of 30 days under section 30
of the CGST Act. For such cases, pursuant to the said notification, the time limit to apply
for revocation of cancellation of registration stands extended up to 30th September, 2021
only; and
(ii) where the time period of thirty days since cancellation of registration has not lapsed as
on 1st January, 2021 or where the registration has been cancelled on or after 1st January,
2021, the time limit for applying for revocation of cancellation of registration shall stand
extended as follows:
(a) 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 for revocation of cancellation of registration stands extended upto 30th
September 2021, without any further extension of time by Joint Commissioner/
Additional Commissioner/ Commissioner.
(b) 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 for revocation of
cancellation of registration 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
(c) 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 for revocation
of cancellation of registration stands extended upto 30th September 2021, with
the extension of timelines by another 30 days beyond 30.09.2021 by the Joint/
