Last updated: December 17th, 2019 5:21 PM

Scheme for Revocation of Cancellation of GST Registration

The Central Board of Indirect Taxes and Customs (CBDT), vide the Central Goods and Services Tax (Fifth Removal of Difficulties) Order 2019, has extended the time limit for filing the application for revocation of cancellation of GST registration for specific taxpayers. The update is particularly meant for the class of persons for whom the cancellation orders were passed up to 31st March 2019. In this article, we look at the scheme for revocation of cancellation of GST registration in detail.

Cancellation and Application for Revocation

The Government had earlier clarified that once a GST registration is cancelled, the taxpayer will not be allowed to obtain a new GST registration without applying for revocation of the earlier GST cancellation. Recently, the GST registration of many taxpayers was cancelled under Section 29(2) of the Central Goods and Services Tax Act, 2017 for the non-furnishing of returns in Form GSTR 3B or Form GSTR 4.