CBIC has vide Circular No. 158/14/2021-GST dated 6.09.2021 clarified the position that exists as of today with respect to the extension in the timeline for making revocation application of cancellation of GST registration in the cases where the due date for such application was falling between 1st March, 2021 to 31st August, 2021 prior to the relevant notification.
It has been clarified that the extended timeline will be applicable regardless of the status of revocation applications. The same has been illustrated below by briefing about the situations that might exist, and the impact thereon of the notification that extended the timeline for filing revocation application upto 30th Sept, 2021.
| Circumstances | Impact of Notification |
| No application filed previously for revocation | Application can be filed upto 30th Sept.If appeal was made against order of cancellation and the same was rejected, then the extended timeline is applicable for making fresh revocation application. |
| Application for revocation was made and is pending with the proper officer | Application should be processed considering the extended timeline. |
| Application was filed and got rejected (No appeal made subsequently) | Fresh application of revocation can be made upto 30th Sept. |
| Application was filed and got rejected (Appeal is pending before appellate authority) | While deciding the appeal, the extended timeline should be taken into consideration by the appellate authority. |
| Application was filed and got rejected (Appeal is made and the order is decided against the assessee) | Fresh application of revocation can be made upto 30th Sept. |
Another clarification that has been provided pertains to the impact of the aforementioned notification on the proviso to Sub-section (1) of Section 30 of the CGST Act [ effective from 1.01.2021 ] as per which extension of 30 days is granted by the Additional/ Joint Commissioner for filing revocation application and further extension of 30 days by the Commissioner. The doubts raised were as to whether the extension of 30days/60days (30 + 30) may be sought beyond the extended date of 30.09.2021. The same have been clarified below-
| Circumstances | Impact of Notification |
| When the 30 days’ time limit (as mentioned in proviso) falls between 1.3.2020 to 31.12.2020 i.e. during the period when the relevant proviso was not available | 30th Sept will be the last date of application for revocation without any further extension of 30/ 60 days. |
| When the 30 days’ time limit (as mentioned in proviso) falls on or after 1.01.2021, the due date for revocation application will be | 30th Sept without further extension, provided the total period of further extension i.e. 60 days has lapsed by 31.08.2021 30th Sept with further extension of 60 days where the extended period of 30 days as mentioned in the proviso has not lapsed by 30.08.2021. 30th Sept with further extension of 30 days where the extended period of 30 days as mentioned in the proviso has lapsed by 30.08.2021. |
