CBIC extends the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.

Dear Member,

CBIC has issued Order No. 01/2020-Central Tax dated 25th June, 2020 extending the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.

The Central Government, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: ––

This Order may be called the Central Goods and Services Tax (Removal of Difficulties) Order, 2020.-

For the removal of difficulties, CBIC has clarified that-

For the purpose of calculating the period of 30 days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-

a) Date of service of the said cancellation order; or 

b) 31st August, 2020. 

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S.BALARAJU

EXECUTIVE DIRECTOR