The Central Board of Indirect Taxes and Customs (CBIC) clarified the extension of the time limit for applying for revocation of registration cancellation. The due date for filing an application for revocation of cancellation of registration in all cases where registration has been canceled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017 and the due date for filing an application for revocation of cancellation of registration falls between 1st March 2020 and 31st August 2021, has been extended to 30th September 2021.
After a specific period of time, taxpayers can file applications for revocation or cancellation of registration. This comprises incidents in which an appeal was filed against a cancellation order and the appeal was denied. In such instances, the revocation application can be filed up to the extended deadlines specified in the notification.
If the taxpayer has not filed an appeal against the proper officer’s rejection, he or she may file a new application for revocation or cancellation of registration. If the application is submitted, the officer will process it according to the extended timelines specified in the notification.
Where an application for revocation or cancellation of registration has been filed and is pending with the relevant authority, the officer will process the application for revocation taking into account the increased timelines.
After a specific period of time, taxpayers can file applications for revocation or cancellation of registration. This comprises incidents in which an appeal was filed against a cancellation order and the appeal was denied. In such instances, the revocation application can be filed up to the extended deadlines specified in the notification.
If the proper authority denied the taxpayer’s original application for cancellation, the taxpayer may file a new application for revocation or cancellation of registration. If the taxpayer’s appeal is denied, he may file a new application, which the officer will process in accordance with the extended timelines set forth in the notification.
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