Circulation of Circulars and instructions under GST Acts/Rules issued by CBIC, Government of India, Ministry of Finance, New Delhi

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...., In inviting a reference to the subject cited above, I am directed to say that CBIC, Government of India, have issued a Circular No. 158/14/2021-GST dated 06.09.2021, clarifying on extension of time limit to apply for revocation of cancellation of registration in view of CBIC Notification No. 34/2021- Central Tax dated 29th August, 2021, under section 168(1) of the CGST Act, 2017. The clarification so issued by CBIC in the aforementioned Circular is adopted under the OGST Act as well. The copy of the said Circular is enclosed herewith for information and guidance. Yours faithfully Special Commissioner CT & GST (Policy) Circular No. 158/14/2021-GST File No. CBIC-20006/17/2021-GST Government of India Ministry of Finance ....

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...., 2021. Government has now issued notification No. 34/2021-Central Tax dated 29th August, 2021 (hereinafter referred to as "the said notification") under section 168A of the said Act 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. This extension is applicable for those cases where registrations have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act. 2. In order to ensure uniformity in the implementation of the said notification across f....

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....ority. In other words, the date for filing application for revocation of cancellation of registration in all cases, where registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of CGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, is extended to 30th September, 2021, irrespective of the status of such applications. As explained in this para, the said notification would be applicable in the following manner: (i) application for revocation of cancellation of registration has not been filed by the taxpayer- In such cases, the applications for revo....

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.... may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide the said notification. 4. It may be recalled that, with effect from 01.01.2021, proviso to sub-section (1) of section 30 of the CGST Act has been inserted which provides for extension of time for filing application for revocation of cancellation of registration by 30 days by Additional/ Joint Commissioner and by another 30 days by the Commissioner. Doubts have been raised whether the said notification has extended the due date in respect of initial period of 30 days for filing the application (in cases where registration has been cancelled under clause ....