Circular No. ES/51/2021-22 19th May, 2021
To: Members of the Council
Sub: Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017
CBIC has issued Circular No. 148/04/2021-GST dated 18th May, 2021 on the above subject.
As you are aware vide Finance Act, 2020, section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) was amended and the same has been notified w.e.f. 01.01.2021 vide Notification No. 92/2020- Central Tax dated 22.12.2020. The amended provision provides for extension of time limit for applying for revocation of cancellation of registration on sufficient cause being shown and for reasons to be recorded in writing, by:
1) the Additional or Joint Commissioner, as the case may be, for a period not exceeding thirty days;
2) the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a) above.
Consequently, changes have also been made in rule 23 and FORM GST REG-21 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”) vide Notification No.15/2021- Central Tax, dated 18.05.2021.
In order to ensure uniformity in the implementation of the provisions of above rule across the field formations, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal, the Board hereby provides guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section and rule.
For detailed information about the guidelines, members may kindly refer to Circular No. 148/04/2021-GST dated 18th May, 2021.
Please note that the above circular of CBIC shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal.
In case of any difficulty, members may kindly contact the Board at firstname.lastname@example.org.
Members may kindly make a note of the above.