In view of the notification 34/2021 -Central dated 29th Aug 2021, where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021, the time limit for filing such application for revocation of cancellation of registration has been extended up to 30th September, 2021.
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 CGST 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 may noted here that under clause (b) of sub-section (2) of section 29 of the CGST Act, 2017 registration can be cancelled by proper officer, of a composition supplier who has not furnished returns for three consecutive tax periods. Similarly registration can be cancelled under clasue (c) of any registered person, other than composition supplier, who has not furnished returns for a continuous period of six months.
It is further clarified by GSTN that the benefit of notification would be applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer.
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