Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Orders issued vide Go.Ms.No.333, Revenue (CT-II)Department, dated 25.11.2021

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....venue (CT-II)Department, dated 25.11.2021- Reg. Ref: :- From the Principal Commissioner , Government of India, Ministry of  Finance, Department of Revenue ,Central Board of Indirect Taxes  and Customs, GST Policy Wing Circular No.158/14/2021-GST,  dated 06-09-2021. Vide Circular No. 03/2021-STATE, dated 09 September, 2021, detailed guidelines for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the APGST Act / said Act") and rule 23 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as "the APGST Rules") have been specified, ....

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....ification specifies that where the due date of filing of application for revocation of cancellation of registration falls between 1^st March, 2020 to 31st August, 2021, the time limit for filing of application for revocation of cancellation of registration is extended to 30th September, 2021. Accordingly, it is clarified that the benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the APGST 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. It is further clarified that the benefit of notification would be applicable ....

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.... the application for revocation considering the extended timelines as provided vide the said notification. (ii) application for revocation of cancellation of registration was fled, but was rejected by the proper officer and taxpayer has not fled any appeal against the rejection - In such cases, taxpayer 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. (iii) application for revocation of cancellation of registration was fled, the proper officer rejected the application and appeal against the rejection order is pending before appellate authority- In such cases, appellate authorities shall take the cogn....