Extension of the due date for filing Revocation application for cancellation of GST registration

written by GST expert | May 15, 2021

During this time of pandemic various due dates are getting extended under Income tax and GST and now CBIC has also extended due date for filing of revocation application for cancellation of GST registration which is as under:

“In view of Notification No. 14/2021 dt. 01.05.2021, the timeline for filing the ‘Application for Revocation of Cancellation’ has been extended to 180 days from 90 days which will be valid up to 15th June 2021.”

Thus, upto 15.06.2021 you can apply for any revocation of cancelled GST registration upto 180 days.

To read about extension of time limit of revocation application CLICK HERE.

Now, let’s have a look at Notification No. 14/2021 dt. 01.05.2021 which is as under:

“(i) where, any time limit for completion or compliance of any action, by any authority or by any person, has been specified in, or prescribed or notified under the said Act, which falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 31st day of May, 2021, including for the purposes of–

(a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the Acts stated above; or

(b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely: –
(a) Chapter IV;
(b) sub-section (3) of section 10, sections 25, 27, 31, 37, 47, 50, 69, 90, 122, 129;
(c) section 39, except sub-section (3), (4) and (5);
(d) section 68, in so far as e-way bill is concerned; and
(e) rules made under the provisions specified at clause (a) to (d) above :

Provided that where, any time limit for completion of any action, by any authority or by any person, specified in, or prescribed or notified under rule 9 of the Central Goods and Services Tax Rules, 2017, falls during the period from the 1st day of May, 2021 to the 31st day of May, 2021, and where completion of such action has not been made within such time, then, the time limit for completion of such action, shall be extended upto the 15th day of June, 2021;

(ii) in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of subsection (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 31st day of May, 2021, whichever is later.”

 

Various sections mentioned in above notification on which such notification is not applicable are as under:

Chapter IV (value of supply),

Section 10(3) (Composition levy),

Section 25 (process of registration),

Section 27 (Special provisions relating to casual taxable person and non-resident taxable person.),

Section 31 (tax invoice),

Section 37 (furnishing details of outward supply),

Section 47 (levy of late fees),

Section 50 (interest on delayed payment of tax),

Section 69 (power to arrest),

Section 90 (liability of partners of firm to pay tax),

Section 122 (penalty of certain offences) and

Section 129 (Detention, seizure and release of goods and conveyances in transit.)

To read above notification CLICK HERE.