Clarification w.r.t. filing an application for revocation of cancellation of registration

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Pursuant to representations received by the CBIC by large number of persons whose registration were cancelled and who could not apply for revocation of the said cancellation of registration within the period of 30 days as provided in Section 30(1) of the CGST Act, 2017 (“CGST Act”), the CBIC has issued the following:

  • Removal of Difficulty Order (RoD) No. 05/2019-Central Tax dated April 23, 2019

Persons whose registrations have been cancelled under Section 29(2) of the CGST Act after they were served notice in the manner provided in section clause (c) and clause (d) of Section 169(1) ibid, and who could not reply to the said notice and for whom cancellation order has been passed up to March 31, 2019, have been given one time opportunity to apply for revocation of cancellation of registration on or before July 22, 2019.

  • Notification No. 20/2019-Central Tax dated the April 23, 2019

Inserted two provisos in sub-rule (1) of Rule 23 of the CGST Rules, 2017, in the following manner:

  • First proviso: If the registration has been cancelled on account of failure of the registered person to furnish returns, no application for revocation of cancellation of registration shall be filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed.
  • Second proviso inserted: All returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation.
  • Third proviso inserted: Where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration.

In order to ensure uniformity in the implementation of the above provisions, the CBIC has also issued a Circular No. 99/18/2019-GST dated April 23, 2019, clarifying the issues relating to the procedure for filing of application for revocation of cancellation of registration along with an Illustration in Annexure.

The complete order can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/04/rod-5-2019-cgst-english.pdf

The complete notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/04/notfctn-20-central-tax-english-2019.pdf

The complete circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/04/Circular-99-18-2019-GST.pdf