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TMI BlogClarification regarding extension of time limit to apply for revocation of cancellation of registration in view of G.O. (Ms) No. 111, Commercial Taxes and Registration Department dated 31.08.2021 published in Tamil Nadu Government Gazette Extraordinary in Issue No 386 in Notification No.II(2)/CTR/583(e-2)/2021, dated 31.08.2021X X X X Extracts X X X X X X X X Extracts X X X X ..... o apply for revocation of cancellation of registration in view of G.O. (Ms) No. 111, Commercial Taxes and Registration Department dated 31.08.2021 published in Tamil Nadu Government Gazette Extraordinary in Issue No 386 in Notification No.II(2)/CTR/583(e-2)/2021, dated 31.08.2021 regarding. Ref: Circular No. 158/14/2021-GST, dated 06.09.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi Vide Circular No.06/2021-GST,(PP6/GST-15003/28/2021) dated 21.09.2021, 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 Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "the TNG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use (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, the commissioner, in exercise of his powers conferred by section 168 of the said Act, hereby clarifies the issues relating to the extension of timelines for application for revocation of cancellation of registration as under: 3. Applications covered under the scope of the said notification 3.1. The said notification specifies that where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 and 31st August, 2021, the time limit for filing of application for revocation of cancellation of registration is extended to 30th September, 2021. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 cancellation of registration has already been filed and which are pending with the proper officer- In such cases, the officer shall process the application for revocation considering the extended timelines as provided vide the said notification. (iii) application for revocation of cancellation of registration was filed, but was rejected by the proper officer and taxpayer has not filed any appeal against the rejection - In such cases, taxpayer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017) under sub-section (1) of section 30 of the TNGST Act 2017 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 extended date of 30.09.2021. It is clarified that: (i) where the thirty days' time limit falls between 1st March, 2020 and 31st December, 2020, there is no provision available to extend the said time period of 30 days under section 30 of the TNGST Act, 2017. For such cases, pursuant to the said notification, the time limit to apply for revocation of cancellation of registration stands extended up to 30th September, 2021 only; and (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X
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