CBIC Extends Timeline of Revocation Application for ‘Registration Cancellation’

Govt. extends timeline for filing of application for revocation of cancellation of registration to 30/09/2021, where filing thereof falls due during 01/03/2020 to 31/08/2021, vide Central Tax Notification 34/2021 dt. 29/08/2021, in the cases where registrations have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017.

CBIC Central Tax Notification 34/2021 dt. 29/08/2021: CBIC Extends Timeline of Revocation Application for ‘Registration Cancellation’ to 30/09/2021

G.S.R. 600(E).- In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020 Central Tax, dated 03/04/2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1), vide number G.S.R. 235(E), dated 03/04/2020 and No. 14/2021 Central Tax, dated 01/05/2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (1), vide number G.S.R. 310(E), dated 01/05/2021, in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time-limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 01/03/2020 to 31/08/2021, the time-limit for making such application shall be extended up to 30/09/2021.

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