CGST ACT Section 30
Notification No. 03/2023 CT dated 31.03.2023
The time limit for filing the application for revocation of cancellation of GST registrations, cancelled u/s 29(2)(b) and 29(2)(c) of the CGST Act till 31.12.2022 has been extended by the GST council. Such persons can file the revocation application from 01.04.2023 to 30.06.2023.
To know more, read below:
Existing Law
- As per section 30 of the CGST Act, 2017, any registered person whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration in prescribed manner within 30 days from the date of service of the order of cancellation of registration. However, he may apply within an extended period (which is a further period of 60 days), subject to the approvals of Hon’ble Additional or Joint Commissioner, or Hon’ble Commissioner, as the case may be.
Amendment
- Where the registration has been cancelled on or before 31.12.2022 for the reasons that:
- a person paying tax under section 10 has not furnished the return for a financial year beyond three months from the due date of furnishing the return, or
- any registered person, other than the person specified above, has not furnished returns for such continuous tax periods as may be prescribed*.
*As per rule 21(h) of CGST Rules, tax period prescribed is six months.
Note: It may be noted that section 29(2)(b) and section 29(2)(c) were amended vide Finance Act,2022 w.e.f. 01.10.2022. Before said amendment, said clauses reads as under:
- a person paying tax under section has not furnished the return for three consecutive tax periods from the due date of furnishing the return, or
- any registered person, other than the person specified above, has not furnished returns for a continuous period of six months.
- And, the registered person failed to apply for revocation of order of cancellation or filed appeal against order for cancellation which was dismissed as time bar, then he shall follow below mentioned procedure to revoke the order for cancellation of registration:
- he may apply for revocation of cancellation of such registration during the period from 01.04.2023 to 30.6.2023
- the application for revocation shall be filed only after furnishing the returns due up to 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 to towards interest, penalty, and late fee in respect of such return.
Effect of Amendment / Our Remarks
- Such registered persons have once again been given the opportunity to come within the fold of the GST framework which shall be availed and utilised for benefit.
- In the case of appeals dismissed for being barred by time, it will save litigants from being approached to jurisdictional High Courts.
Even where the appeals are pending for order, it is recommended either to obtain an order in terms of this notification by way of filing of an application for early hearing, or to withdraw the same and file an application for revocation of cancellation of registration.