If PO has cancelled registration suo-moto, such person may apply for revocation of cancellation of registration within 30/60/90 days

Section 30(1) read with Rule 23(1)

Subject to such conditions as may be prescribed,

any RP,

whose registration is cancelled by the PO on his own motion,

may [1][, subject to the provisions of rule 10B,] apply to such officer for revocation of cancellation of the registration

in GST REG-21

within 30 days from the date of service of the cancellation order at the common portal.

[2][1^st Proviso to Section 30(1)

such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,

(a) by the Additional/Joint Commissioner, for a period not exceeding 30 days;

(b) by the Commissioner, for a further period not exceeding 30 days, beyond the period specified in clause (a).]

Extracts of Notification No. 34/2021 - Central Tax dated 29-08-2021

where a registration has been cancelled u/s 29(2)(b) or (c) and

time limit for making an application of revocation of cancellation of registration u/s 30(1) falls during the period from the 01-03-2020 to 31-08-2021,

the time limit for making such application shall be extended upto 30-09-2021.

Refer Circular No. 158/14/2021 - GST dated 06-09-2021

Extract of Circular No. 148/04/2021 - GST dated 18-05-2021

2.

Till the time an independent functionality for extension of time limit for applying in GST REG-21 is developed on the GSTN portal, the Board hereby provides the following guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration.

4.1

Application for extension of time limit may be applied through letter or email

Where a person applies for revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registration but within 60 days of such date, the said person may request, through letter or e-mail, for extension of time limit to apply for revocation of cancellation of registration to the proper officer by providing the grounds on which such extension is sought. The proper officer shall forward the request to the jurisdictional Joint/Additional Commissioner for decision on the request for extension of time limit.

4.2

The Joint/Additional Commissioner, on examination of the request filed for extension of time limit for revocation of cancellation of registration and on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time limit shall be communicated to the proper officer. However, in case the concerned Joint/Additional Commissioner, is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communicated to the person concerned, through the proper officer.

4.3

On receipt of the decision of the Joint/Additional Commissioner on request for extension of time limit for applying for revocation of cancellation of registration, the proper officer shall process the application for revocation of cancellation of registration according to the law and procedure laid down in this regard.

5.

Procedure similar to that explained in paragraph 4.1 to 4.3 above, shall be followed mutatis mutandis in case a person applies for revocation of cancellation of registration beyond a period of 60 days from the date of service of the order of cancellation of registration but within 90 days of such date.

6.

The circular shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal.

1^st Proviso to Rule 23(1)

no application for revocation shall be filed, if the registration has been cancelled for the failure of the RP to furnish returns,

unless such returns are furnished and any tax due, in terms of such returns, has been paid along with any interest, penalty and late fee in respect of the said returns.

Extracts of Notification No. 03/2023 - Central Tax dated 31-03-2023

the Central Government notifies that RP,

whose registration has been cancelled u/s 29(2)(b) or (c) on or before the 31st Dec, 2022, and

who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30

shall follow the following special procedure for revocation of cancellation of such registration, namely:–

(a) RP may apply for revocation of cancellation of such registration upto 30^th June, 2023;

(b) application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns;

(c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.

Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the said Act.

Section 30(2)

The PO may, in such manner and within such period as may be prescribed, by order,

either revoke CoR or

reject the application:

Rule 23(2)(a)

Where the PO is satisfied, for reasons to be recorded in writing,

that there are sufficient grounds for Revocation of CoR,

he shall revoke the CoR by an order in GST REG-22

within 30 days from the date of the receipt of the application and

communicate the same to the applicant.

Question & Answer

[3][2^nd Proviso to Rule 23(1)

All returns due for the period

from the date of the order of CoR

till the date of the order of revocation

shall be furnished within 30 days from the date of order of revocation

Ex

The registration of Naman Associates was cancelled by the PO by an order dated 1st June for its failure to furnish returns. The registration was cancelled wef 1st June itself.

It applied for revocation of CoR and the order for revocation of CoR of Naman Associates is passed on 31stJuly.

In this case, Naman Associates shall be required to furnish all the returns for the period from 1st June to 31st July within a period of 30 days from 31st July, i.e. by 30th August.

[4][3^rd Proviso to Rule 23(1)

where the registration has been cancelled with retrospective effect,

RP shall furnish all returns relating to period from the effective date of CoR till the date of order of revocation

within 30 days from the date of order of revocation

Ex

The registration of Naman Associates was cancelled by the proper officer by an order dated 1st June for its failure to furnish returns. The registration was cancelled with effect from 1st January itself.

It applied for revocation of cancellation of registration and the order for revocation of cancellation of Naman Associates is passed on 31^st July.

In this case, Naman Associates shall be required to furnish all the returns for the period from 1st January to 31st July within a period of 30 days from 31st July, i.e. by 30th August.

1^st Proviso to Section 30(2)

Application for revocation of CoR shall not be rejected

unless the applicant has been given an opportunity of being heard.

Rule 23(3)

The PO shall, before passing the order u/c (2)(b),

issue a notice in GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation u/sr (1)

should not be rejected and

the applicant shall furnish the reply within 7 working days from the date of the service of the notice in GST REG-24.

Rule 23(2)(b)

The PO may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a),

by an order in GST REG-05, reject the application for revocation of CoR and

communicate the same to the applicant.

Rule 23(4)

Upon receipt of the information or clarification in GST REG-24,

the PO shall proceed to dispose of the application in the manner specified in sub-rule (2)

within a period of 30 days from the date of the receipt of such information or clarification from the applicant.

Section 30(3)

The revocation of cancellation of registration under the SGST/UTGST Act

shall be deemed to be a revocation of cancellation of registration under this Act.