Last updated: August 22nd, 2024 5:37 PM

CBIC Clarification on Extension of Time Limit for Revocation of Cancellation of GST Registration

The Central Board of Indirect Taxes and Customs (CBIC) vide Circular No. 158/14/2021-GST dated the 6^th September 2021 issued the Clarification on Extension of Time Limit for Revocation of Cancellation of GST Registration. The Central Board of Indirect Taxes and Customs (CBIC) has extended the timelines for filing applications for the revocation of cancellation of GST registration vide notification no.34/2021-Central Tax dated August 29, 2021. To ensure uniformity in the implementation of this notification dated August 29, CBIC clarifies the issues relating to the extension of timelines for application for revocation of cancellation of registration. The current article briefs the CBIC Clarification. Know more about the Application for Cancellation of GSTIN Registration

Gist of Notification

The following clarifications have been given by the Central Board of Indirect Taxes and Customs (CBIC): The date for applying for revocation or cancellation of registration is extended to 30th September 2021, irrespective of the status of the applications. The extension is applicable for the following cases:

• The registration has been canceled under clause (b) or clause (c) of sub-section (2) of section 29 of CGST Act, 2017
• The due date of filing of an application for revocation of cancellation of registration falls between 1st March 2020 to 31st August 2021,

Earlier Announcement of CBIC

The earlier announcement of CBIC regarding the Extension of Time Limit for Revocation of Cancellation of GST Registration is as follows: CBIC vide Circular No. 148/04/2021-GST, dated 18th May 2021 issued the detailed guidelines for implementation of the provision of extension of time limit to apply for revocation of cancellation of GST 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. Hence, an independent functionality for extension of the time limit for applying in FORM GST REG-21 is developed on the GSTN portal.

Extension Announced on 1st May 2021

CBIC vide a notification No.14/2021-Central Tax, dated 1st May 2021 extended the date of filing of an application for revocation of cancellation of GST registration till 30th June 2021, where the due date of filing of the application was falling between 15th April 2021 to 29th June 2021.

Extension Announced on August 2021

The government has issued notification No. 34/2021-Central Tax dated 29th August 2021 to extend the timelines for filing of an application for revocation of cancellation of registration to 30th September 2021, where the due date of filing of an application for revocation of cancellation of registration falls between 1st March 2020 to 31^st