The Central Board of Indirect Taxes and Customs (CBIC), by the Notification Nos. 02-07/2023, has notified many amendments to the Central Goods and Services Tax Act, 2017 and Central Goods and Services Tax Rules, 2017, in which the new procedure for revoking cancelled GST registration has been introduced.
The 49th GST Council Meeting Chaired by Union Finance Minister Nirmala Sitharaman had recommended an extended time limit for application for revocation of cancellation of GST registration and one time amnesty for past cases.
The Council had recommended amendment in section 30 of CGST Act, 2017 and rule 23 of CGST Rules, 2017 so as to provide that, the time limit for making an application for revocation of cancellation of registration be increased from 30 days to 90 days.
The Council had also recommended that an amnesty may be provided in the past cases, where registration has been cancelled on account of non-filing of the returns, but application for revocation of cancellation of registration could not be filed within the time specified in section 30 of Central Goods and Services Tax Act, by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.
The relevant Notification No. 04/2023 – Central Tax lays down the procedure for revocation of the cancelled registrations as given below: —
The registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods and Services Tax 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 CGST 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 30 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.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to TaxscanAdFree. Follow us on Telegram for quick updates.
