The 49th GST Council Meeting which was held today and Chaired by Finance Minister Nirmala Sitharaman has extended the Time Limit for Application for Revocation of Cancellation of GST Registration and one Time Amnesty for Past Cases.
The Council has recommended amendment in section 30 of CGST Act, 2017 and rule 23 of CGST Rules, 2017 so as to provide that, the time limit for making an application for revocation of cancellation of registration be increased from 30 days to 90 days.
The GST Council also decided that, where the registered person fails to apply for such revocation within 90 days, the said time period may be extended by the Commissioner or an officer authorised by him in this behalf for a further period not exceeding 180 days.
The Council has also recommended that an amnesty may be provided in the past cases, where registration has been cancelled on account of non-filing of the returns, but application for revocation of cancellation of registration could not be filed within the time specified in section 30 of CGST Act, by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.
It may be noted that a taxpayer whose registration is cancelled by the proper officer can apply for reversal (revocation) of such cancellation of GST registration by applying Form GST REG-21. Currently this application should be filed within 30 days of receiving the notice for the cancellation of GST registration.
In case the proper officer has cancelled the registration because of the non-filing of returns. The reversal application in GST REG-21 can be filed only after pending returns are filed along with interest and penalty.
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Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
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