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24 May 2021

Standard Operating Procedure (SOP) for of time limit to apply for revocation of cancellation of registration.

As per section 30 of CGST Act, 2017 any person whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order.

Further, the Government had added the provision with-effect from 1.01.2021 vide notification No. 92/2020- Central Tax, dated 22.12.2020 to provide the extension of time limit for applying for revocation of cancellation of registration on sufficient cause being shown and for reasons to be recorded in writing, by:

  • the Additional or Joint Commissioner, as the case may be, for a period not exceeding thirty
  • the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a) above.

Consequently, changes have also been made in rule 23 and FORM GST REG-21 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the “CGST Rules”) vide notification No.15/2021- Central Tax, dated 18.05.2021.

In order to ensure uniformity in the implementation of the aforementioned provisions, CBIC vide its Circular No. 148/04/2021-GST, dated 18.05.2021 has issued certain guidelines for implementation of the provision for extension of time limit.

As per the guidelines, a registered person whose registration is cancelled by the proper officer on his own motion may apply for revocation of cancellation of registration within 30 days from the date of service of cancellation of the order. However, in case the registered person applies for revocation of cancellation beyond 30 days, but within 90 days from the date of service of the cancellation order, the following procedure is specified for handling such cases:

  1. A person applies for revocation of cancellation of registration beyond a period of 30 days but within 60 days of such date, through letter or e-mail, for extension of time limit to the proper officer by providing the grounds on which such extension is The proper officer shall forward the request to the jurisdictional Joint/Additional Commissioner for decision on the request for extension of time limit.
  2. The Joint/Additional Commissioner, on examination of the request and on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit. In case the request is accepted, the extension of the time limit shall be communicated to the proper However, in case the concerned Joint/Additional Commissioner, is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communicated to the person concerned, through the proper officer.
  3. On receipt of the decision of the Joint/Additional Commissioner on request for extension of time limit for applying for revocation of cancellation of registration, the proper officer shall process the application for revocation of cancellation of registration according to the law and procedure laid down in this regard.
  4. Similar, procedure shall be followed mutatis- mutandis in case a person applies for revocation of cancellation of registration beyond a period of 60 days from the date of service of the order of cancellation of registration but within 90 days of such date to the commissioner.
  5. It may be noted here that presently, functionality for extension of time limit for applying in FORM GST REG-21 is not available on the GST portal. This circular shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal.