This circular provides clarification on the extension of time limit for filing applications for revocation of cancellation of GST registration in terms of Notification No. 34/2021–Central Tax dated 29 August 2021.

It clarifies that where the due date for filing an application for revocation of cancellation of registration falls between 1 March 2020 and 31 August 2021, such application may be filed up to 30 September 2021, provided the registration was cancelled under section 29(2)(b) or 29(2)(c) of the CGST Act. The benefit of this extension is available irrespective of whether the application was not filed earlier, is pending, was rejected by the proper officer, or is pending or decided at the appellate stage. In cases where the earlier application was rejected, a fresh application for revocation may be filed within the extended time.

The circular further explains how this extension interacts with the provisions of section 30 of the CGST Act, which allow additional extensions of 30 days each by the Joint/Additional Commissioner and the Commissioner. Depending on whether 30, 60 or 90 days from the date of cancellation had elapsed as on 31 August 2021, the taxpayer may either be limited to the extended date of 30 September 2021 or may also avail further extensions as permitted under section 30.

These clarifications aim to provide relief to taxpayers affected during the pandemic period and ensure uniform implementation by field authorities.