A special procedure has been notified in respect of revocation of cancellation of GST registration where such registration has been cancelled on or before 31-12-2022 and the taxpayer has failed to file revocation within the time period specified under the law (i.e. within 30 days of the cancellation order or as per the extension provided by the law). The taxpayer can apply for revocation of cancellation of such registration up to 30-06-2023 but only after furnishing the returns due up to the effective date of cancellation of registration and upon payment of taxes with interest, penalty, and late fees. Notably, no further extension of the time period for filing the application for revocation of cancellation of registration shall be available in such cases.
About the Notification
Under the GST law, any registered person whose registration has been cancelled can apply for revocation of cancellation of registration within 30 days of service of cancellation order. Based on the recommendation of the GST Council in its 49th meeting, the Government has notified a special procedure for the registered person whose registration has been cancelled on or before 31-12-2022, due to non-filing of GST returns.
As per the said special procedure, the registered person whose registration has been cancelled on or before 31-12-2022, due to the non-filing of GST returns may apply for revocation of cancellation of registration up to 30-06-2023. However, the application for revocation can be filed only after furnishing all the returns due upto the effective date of cancellation of registration and after the payment of any amount due as tax along with interest, penalty, and late fees in respect of such pending returns.
Notably, it is further provided that in such cases, no further extension of time would be available for filing the application for revocation of cancellation of registration.
The said notification also includes the persons whose appeal against the order of cancellation of registration or whose appeal against the order of cancellation of registration has been rejected on the grounds of failure to apply for revocation of cancellation within the time limits provided under the law.
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In exercise of the powers conferred by section 148, the Central Government, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of subsection (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:–
Wordings from original notification:
In exercise of the powers conferred by section 148, the Central Government, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of subsection (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:–
(a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
(b) the 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.
Download original notification here:
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