Circular No. 158/14/2021-GST Dated September 6th, 2021

CBIC has issued a circular to clarify the issues relating to the extension of timelines for application for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021.

The Government has issued this notification 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 and registration was cancelled on account of non-filing of GST returns.

Now, this circular has been issued to provide clarification that the benefit of extension shall be available irrespective of the status of such applications.

The benefit shall be available whether application for revocation of cancellation of registration has not been filed by the taxpayer or where application has already been filed but pending with the proper officer or where application was rejected irrespective appeal is filed against it or not.

This circular also clarifies the cases where 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.