This circular provides clarification on the procedure for filing applications for revocation of cancellation of GST registration in terms of Removal of Difficulty Order No. 05/2019–Central Tax dated 23 April 2019.

The circular explains that registrations of many taxpayers were cancelled under section 29(2) of the CGST Act due to non-filing of returns. In several cases, such cancellations were effected retrospectively, and the affected taxpayers were unable to apply for revocation within the prescribed period of 30 days. To address this hardship, a one-time opportunity has been granted to persons whose registrations were cancelled up to 31 March 2019, allowing them to apply for revocation on or before 22 July 2019.

It is clarified that where registration was cancelled from the date of cancellation order, all pending returns up to that date must be furnished before filing the revocation application. Further, returns for the period between the date of cancellation and the date of revocation order must be filed within 30 days from the date of revocation.

In cases where registration was cancelled retrospectively and the portal does not allow filing of returns after the effective date of cancellation, taxpayers are permitted to file the application for revocation first. However, all returns relating to the period from the effective date of cancellation till the date of revocation must be furnished within 30 days from the date of the revocation order.

These clarifications aim to ensure uniform implementation of the revocation process and provide relief to affected taxpayers.