Blog on Circular No. 158/14/2021-GST: Extended Time Limit for Revocation of GST Registration Cancellation
<h4><strong>Introduction</strong></h4><p>The <strong>Central Board of Indirect Taxes and Customs (CBIC)</strong> issued <strong>Circular No. 158/14/2021-GST</strong> on <strong>September 6, 2021</strong>, to clarify the <strong>extension of the time limit for revocation of cancelled GST registrations</strong>. This circular builds upon <strong>Notification No. 34/2021-Central Tax (August 29, 2021)</strong>, which extended the deadline for <strong>filing revocation applications to September 30, 2021</strong>, for cases where registration was cancelled between <strong>March 1, 2020, and August 31, 2021</strong>.</p><hr><h3><strong>Key Highlights of the Circular</strong></h3><h4><strong>1. Extended Deadline for Revocation of Cancelled GST Registration</strong></h4><ul><li><strong>Original deadline</strong>: Applications for <strong>revocation of cancellation</strong> had to be filed within <strong>30 days</strong> under <strong>Section 30(1) of the CGST Act</strong>.</li><li><strong>Extended deadline</strong>: Taxpayers whose GST registrations were <strong>cancelled between March 1, 2020, and August 31, 2021</strong>, could now apply for revocation by <strong>September 30, 2021</strong>.</li></ul><h4><strong>2. Who is Eligible for This Extension?</strong></h4><ul><li>Taxpayers whose <strong>registration was cancelled under Section 29(2)(b) or (c)</strong> due to:<ul><li><strong>Non-filing of GST returns</strong>.</li><li><strong>Failure to comply with GST provisions</strong>.</li></ul></li><li>The extension applies <strong>irrespective of the current status</strong> of the revocation application:<ul><li><strong>Not yet filed</strong>: Taxpayers who <strong>did not file a revocation application</strong> earlier can now apply.</li><li><strong>Pending with tax officer</strong>: Applications already <strong>under process will be considered</strong> as per the extended timeline.</li><li><strong>Rejected cases</strong>: If an earlier revocation application was <strong>rejected</strong>, the taxpayer can <strong>file a fresh application</strong>.</li><li><strong>Pending or rejected appeals</strong>: If an appeal was <strong>filed and rejected</strong>, the taxpayer can <strong>still reapply</strong>.</li></ul></li></ul><h4><strong>3. Impact of Section 30 Provisions on Extended Timelines</strong></h4><ul><li><strong>Before January 1, 2021</strong>: Taxpayers whose <strong>30-day revocation period expired before this date</strong> only get the <strong>September 30, 2021</strong> extension.</li><li><strong>After January 1, 2021</strong>: Section 30(1) allows additional <strong>extensions of 30+30 days</strong>:<ul><li><strong>90 days elapsed by August 31, 2021</strong> → <strong>September 30, 2021, is the final deadline</strong>.</li><li><strong>60 days elapsed by August 31, 2021</strong> → Additional <strong>30 days extension possible</strong>.</li><li><strong>30 days elapsed by August 31, 2021</strong> → <strong>60 days additional extension (30+30 days) possible</strong>.<a href="https://cms.plasament.com/storage/nisha/circular-158-14-2021-gst.pdf">Circular-158-14-2021-GST</a><br> </li></ul></li></ul>