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TMI BlogCirculation of Circulars and instructions under GST Acts/Rules issued by CBIC, Government of India, Ministry of Finance, New DelhiX X X X Extracts X X X X X X X X Extracts X X X X ..... m directed to say that CBIC, Government of India, have issued a Circular No. 158/14/2021-GST dated 06.09.2021, clarifying on extension of time limit to apply for revocation of cancellation of registration in view of CBIC Notification No. 34/2021- Central Tax dated 29th August, 2021, under section 168(1) of the CGST Act, 2017. The clarification so issued by CBIC in the aforementioned Circular is adopted under the OGST Act as well. The copy of the said Circular is enclosed herewith for information and guidance. Yours faithfully Special Commissioner CT & GST (Policy) Circular No. 158/14/2021-GST File No. CBIC-20006/17/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid notification") 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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/Additional Commissioner and another 30 days by the Commissioner, on being satisfied, as per proviso to sub-section (1) of section 30 of the CGST Act. 5. It is requested that suitable trade notices may be issued to publicize the contents of this circular. 6. Difficulty, if any, in the implementation of the above circular may please be brought to the notice of the Board ([email protected]). Hindi version would follow. (Sanja ..... X X X X Extracts X X X X X X X X Extracts X X X X
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