Extension of the due date of filing Revocation application of Cancellation

Notification No. 14/2021 – Central Tax dt. 01.05.2021, provided that where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April,2021 to the 30th day of May, 2021, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31st day of May, 2021, including for the purposes of—

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called.

However, following are the exceptions to the above general extension:

• Chapter IV of CGST Act related to time and place of supply;
• Sub-section (3) of Section 10 related to composition levy;
• Sections 25 – Procedure for registration;
• Section 27 – Special provisions relating to CTP & NRTP;
• Section 31 – Tax Invoice;
• Section 37 – Furnishing details of outward supplies;
• Section 47 – Levy of late fee;
• Section 50 – Interest on delayed payment of tax;
• Section 69 – Power to arrest;
• Section 90 – Liability of partners of firm to pay tax;
• Section 122 – Penalty for certain offences;
• Section 129 – Detention, seizure and release of goods and conveyance in transit;
• Section 39, except sub-section (3), (4) and (5) related to TDS deductors, ISD and NRTPs;
• Section 68 related to inspection of goods in movement, in so far as e-way bill is concerned; and
• rules made under the provisions specified above.

Also, the time limit for completion of any action by any authority or by any person as per Rule 9 of the CGST Rules related to verification and approval of registration application, falling during the period from 1^st May, 2021 to 31^st May, 2021 shall be extended to 15^th June, 2021.

Extension of the due date of filing Revocation application of Cancellation

The GSTN has now intimated on the GST Portal that in view of above Notification No. 14/2021 – Central Tax dt. 01.05.2021, the timeline for filing the ‘Application for Revocation of Cancellation’ has been extended for those applicants, for whom the due date to file the same falls between 15 April to 30th May, 2021. Now, they can file the said application till 31st May, 2021.

Source: GST Portal

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TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.