Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 1216/XI-2-21-9(47)/17-U.P.Act-1- Order-(214)-2021 Dated 20.12.2021

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....ion of time limit to apply for revocation of cancellation of registration in view of Notification No. 1216/XI-2-21-9(47)/17-U.P.Act-1- Order-(214)-2021 Dated 20.12.2021 - Reg. Vide Circular No. 2122022, dated 25.08.2021, 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 Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the UPSGST Act/said Act") and rule 23 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as "the UPSGST Rules") have been specified, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the G....

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....on of cancellation of registration falls between 1st 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 UPSGST 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 in those cases also where the application for revocation of cancellation of regis....

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....d timelines as provided vide the said notification. (iii) application for revocation of cancellation of registration was filed, but was rejected by the proper officer and taxpayer has not filed 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. (iv) application for revocation of cancellation of registration was filed, 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 cognizance of the said notificati....

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.... March, 2020 to 31st December, 2020, there is no provision available to extend the said time period of 30 days under section 30 of the UPSGST Act For such cases, pursuant to the said notification, the time limit to apply for revocation of cancellation of registration stands extended up to 30th September, 2021 only; and (ii) where the time period of thirty days since cancellation of registration has not lapsed as on 1st January, 2021 or where the registration has been cancelled on or after 1st January, 2021, the time limit for applying for revocation of cancellation of registration shall stand extended as follows: (a) Where the time period of 90 days (initial 30 days and extension of 30 + 30 days) since cancellation of regi....