Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of G.O. (Ms) No. 111, Commercial Taxes and Registration Department dated 31.08.2021 published in Tamil Nadu Government Gazette Extraordinary in Issue No 386 in Notification No.II(2)/CTR/583(e-2)/2021, dated 31.08.2021

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.....2021 Sub:  Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of G.O. (Ms) No. 111, Commercial Taxes and Registration Department dated 31.08.2021 published  in  Tamil  Nadu  Government  Gazette Extraordinary  in  Issue  No 386  in  Notification No.II(2)/CTR/583(e-2)/2021, dated 31.08.2021 regarding. Ref:  Circular  No.  158/14/2021-GST,  dated 06.09.2021   issued   by   Ministry   of   Finance, Department of Revenue, Government of India, New Delhi Vide Circular No.06/2021-GST,(PP6/GST-15003/28/2021) dated  21.09.2021, detailed guidelines for i....

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....tion No.II(2)/CTR/583(e-2)/2021, dated 31.08.2021 (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 31^st 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, the commissioner, in exercise o....

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....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 TNGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between  1st March, 2020 and 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 revocation can be filed upto the extended timelines as provided vide the said notification. S....

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....ion 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 TNGST Act, 2017 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  ....