MANU/GSCU/0004/2021

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Circular No. : 148/04/2021-GST

Date : 18.05.2021

Notification/ Circulars Referred : Notification No. 92/2020- Central Tax, dated 22.12.2020 MANU/CGST/0092/2020;Notification No.15/2021- Central Tax, dated 18.05.2021 MANU/CGST/0015/2021

Citing Reference:
Notification No. 92/2020- Central Tax, dated 22.12.2020 MANU/CGST/0092/2020  Referred

Notification No.15/2021- Central Tax, dated 18.05.2021 MANU/CGST/0015/2021  Referred

To,

The Principal Chief Commissioners / Chief Commissioners /
Principal Commissioners / Commissioners of Central Tax (All)

Madam/Sir,

Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under Section 30 of the CGST Act, 2017 and Rule 23 of the CGST Rules, 2017

As you are aware vide Finance Act, 2020, section 30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "CGST Act") was amended and the same has been notified with effect from 01.01.2021 vide notification No. 92/2020- Central Tax, dated 22.12.2020. The amended provision provides for extension of time limit for applying for revocation of cancellation of registration on sufficient cause being shown and for reasons to be recorded in writing, by:

(a) the Additional or Joint Commissioner, as the case may be, for a period not exceeding thirty days;

(b) the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a) above

Consequently, changes have also been made in rule 23 and FORM ........