The Central Board of Indirect Taxes and Customs ( CBIC ) has extended the Timelines for Filing Applications for the Revocation of Cancellation of GST Registration.
Timelines for filing of the application for revocation of cancellation of registration to 30.09.2021, where the due date of filing of the application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021.
The extension would be applicable only in those cases where registrations have been canceled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act. The extension of the closing date of the late fee amnesty scheme and extension of time limit for filing of the application for revocation of cancellation of registration will benefit a large number of taxpayers, especially small taxpayers, who could not file their returns in time due to various reasons, mainly because of difficulties caused by COVID-19 pandemic, and whose registrations were canceled due to the same. Taxpayers are requested to avail the benefit of these extensions at the earliest to avoid the last-minute rush.
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