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TMI BlogClarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-State Tax dated 7th September, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Tax dated 7th September, 2021 - Reg. Ref: (1) Circular No. 158/14/2021-GST dated 6th September, 2021 issued by the CBIC (2) Notification no. 34/2021 -State Tax dated 7th September, 2021 (3) Circular No. 11T of2021 dated 15th June, 2021. Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutandis, in implementation of the MGST Act, 2017. Copy of the referred CBIC circular is attached herewith. It has already been clarified through circular no. 11T of 2021 that the jurisdictional divisional Joint Commissioner of State Tax shall exercise the powers of extension for a period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reinafter 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 (here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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