The 49th GST Council Meeting Chaired by Finance Minister Nirmala Sitharaman has extended the Time Limit for Application for Revocation of Cancellation of GST Registration and One Time Amnesty for Past Cases.
The Council has 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 GST Council also decided that, where the registered person fails to apply for such revocation within 90 days, the said time period may be extended by the Commissioner or an officer authorised by him in this behalf for a further period not exceeding 180 days.
The Council has 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 CGST Act, by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.
Support our journalism by subscribing to Taxscan Premium. Follow us on Telegram for quick updates.
