The Goods and Service Tax Network on 31st August 2021 in its update column has notified that the time limit for filing an application for revocation of cancellation of registration has been extended upto 30th September, 2021, as per notification 34/2021 -Central Tax dated 29th August 2021, where the due date for filing an application for revocation of cancellation of registration falls between 1st March, 2020 and 31st August 2021.
The benefit of this notification is extended to all cases in which registration has been canceled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017, and the due date for filing an application for revocation of cancellation of registration falls between March 1, 2020 and August 31, 2021.
As per section 29(2) the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where a person paying tax under section 10 has not furnished returns for three consecutive tax periods or any registered person who has not furnished returns for a continuous period of six months.
It is further clarified that the benefit of this 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.
