This circular provides a standard operating procedure for implementation of the amended provisions relating to extension of time limit for applying for revocation of cancellation of GST registration under section 30 of the CGST Act and rule 23 of the CGST Rules.

It explains that with effect from 1 January 2021, the law allows extension of time for filing an application for revocation of cancellation of registration beyond the initial 30 days. The time limit can be extended by the Joint or Additional Commissioner by up to 30 days and further by the Commissioner by another 30 days, subject to sufficient cause being shown and reasons being recorded in writing.

Since a dedicated functionality for such extensions was not available on the GST portal at the relevant time, the circular lays down an interim manual procedure. Where an application for revocation is filed beyond 30 days but within 60 days from the date of service of the cancellation order, the taxpayer must request extension of time through a letter or email, stating the reasons. The request is to be examined and decided by the Joint or Additional Commissioner. Similar procedure applies where the application is filed beyond 60 days but within 90 days, with approval at the Commissioner level.

The circular also provides for grant of personal hearing before rejection of any request for extension and clarifies that these instructions will cease to apply once an automated system is made available on the GST portal.