Extending Timelines for Revocation of GST Registration: Circular No. 158/14/2021-GST
<p><span>The GST Council's recent circular, No. 158/14/2021-GST, dated 6th September 2021, provides important clarifications regarding the extension of time limits for applying for revocation of cancellation of GST registration. Here are the key highlights from this circular:</span></p><p><span><strong>1. Scope of Extension</strong> The government has extended the timeline for filing applications for revocation of cancellation of registration to 30th September 2021. This extension applies to cases where the due date for filing the application falls between 1st March 2020 and 31st August 2021.</span></p><p><span><strong>2. Applicability</strong> The extension covers cases where registrations have been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the CGST Act, 2017. The benefit of this notification is extended to all such cases, including those pending with the proper officer or appellate authority.</span></p><p><span><strong>3. Filing Applications</strong> Taxpayers can file applications for revocation within the extended timelines, even if their appeals against the cancellation have been rejected. Fresh applications can be filed, and officers will process them considering the extended deadlines.</span></p><p><span><strong>4. Processing Pending Applications</strong> If an application for revocation is already filed and pending with the proper officer, it will be processed considering the extended timelines provided by the notification.</span></p><p><span><strong>5. Addressing Rejected Applications</strong></span></p><ul><li><span>If the application for revocation was previously rejected, and no appeal was filed, taxpayers can submit a fresh application.</span></li><li><span>If the appeal against the rejection is pending, the appellate authorities will take the notification into account while deciding the appeal.</span></li></ul><p><span><strong>6. Extension by Authorities</strong> The circular clarifies that the extension applies to the initial 30-day period for filing the application. Further extensions of 60 days (30+30) by the Joint Commissioner/Additional Commissioner/Commissioner, as per proviso to sub-section (1) of section 30, can be availed beyond the extended date of 30th September 2021.</span></p><p><span><strong>7. Implementation</strong> Field formations are advised to ensure uniform implementation of this notification. Trade notices should be issued to publicize the contents of the circular, and any difficulties in implementation can be reported to the Board.</span></p><p><span><strong>Conclusion</strong> Circular No. 158/14/2021-GST ensures taxpayers have ample time to apply for the revocation of cancellation of their GST registrations, thus providing relief and maintaining compliance. By adhering to these guidelines, taxpayers can avoid potential complications and continue their business operations smoothly.</span> <a href="https://cms.plasament.com/storage/circular-20no-20158-14-2021-gst.pdf">circular_20no._20158_14_2021_gst</a><br> </p>