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

To: Members of the Council               

Sub: Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29^th August, 2021 

Dear Member, 

CBIC has issued Circular No. 158/14/2021-GST dated 6^th September, 2021 clarifying about the extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29^th August, 2021.  

Vide Circular No. 148/04/2021-GST dated 18^th 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  and Rule 23 of the Central Goods and Services Tax Rules, 2017 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.  

Notification No.14/2021-Central Tax, dated 1^st May, 2021, as amended, had, inter-alia, extended the date of filing of application for revocation of cancellation of registration till 30^th June, 2021, where due date of filing of application was falling between 15^th April, 2021 to 29^th June, 2021.  

Government has now issued Notification No. 34/2021-Central Tax dated 29^th August, 2021 (hereinafter referred to as "the said notification") under section 168A of the said Act to extend the timelines for filing of application for revocation of cancellation of registration to 30^th September, 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1^st March, 2020 to 31^st 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. 

In order to ensure uniformity in the implementation of the said notification across field formations, the Board has clarified the issues relating to the extension of timelines for application for revocation of cancellation of registration. 

For detailed information, members may kindly refer to Circular No. 158/14/2021-GST dated 6^th September, 2021 

Members may kindly make a note of the above. 

Thanking you,     

Yours faithfully,     

S. BALARAJU     

EXECUTIVE DIRECTOR