Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
Circular No. 148/04/2021-GST
CBEC-20/06/04/2020-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
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New Delhi, dated the18th May, 2021
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
Madam/Sir,
Subject: Standard Operating Procedure (SOP) for implementation of the provision of
extension of time limit to apply for revocation of cancellation of registration under
section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017 – reg.
As you are aware vide Finance Act, 2020, section 30 of the Central Goods and Services
Tax Act, 2017 (hereinafter referred to as “CGST Act”) was amended and the same has been
notified with effect from 01.01.2021 vide notification No. 92/2020- Central Tax, dated 22.12.2020.
The amended provision provides for 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:
(a) the Additional or Joint Commissioner, as the case may be, for a period not exceeding
thirty days;
(b) 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.
2. In order to ensure uniformity in the implementation of the provisions of above rule across
the field formations, till the time an independent functionality for extension of time limit for
applying in FORM GST REG-21 is developed on the GSTN portal, the Board, in exercise of its
powers conferred by section 168 (1) of the CGST Act, hereby provides the following guidelines
for implementation of the provision for extension of time limit for applying for revocation of
cancellation of registration under the said section and rule.
3. As has been provided in section 30 of the CGST Act, any registered person whose
registration is cancelled by the proper officer on his own motion, may apply to such officer in
FORM GST REG-21, for revocation of cancellation of registration within 30 days from the date
of service of the cancellation order. 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:
4.1. Where a person applies for revocation of cancellation of registration beyond a period of 30
days from the date of service of the order of cancellation of registration but within 60 days of such
date, the said person may request, through letter or e-mail, for extension of time limit to apply for
revocation of cancellation of registration to the proper officer by providing the grounds on which
such extension is sought. The proper officer shall forward the request to the jurisdictional
Joint/Additional Commissioner for decision on the request for extension of time limit.
4.2 The Joint/Additional Commissioner, on examination of the request filed for extension of
time limit for revocation of cancellation of registration and on sufficient cause being shown and
for reasons to be recorded in writing, may extend the time limit to apply for revocation of
cancellation of registration. In case the request is accepted, the extension of the time limit shall be
communicated to the proper officer. 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.
4.3 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.
5. Procedure similar to that explained in paragraph 4.1 to 4.3 above, shall be followed mutatismutandis 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.
6. The 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.
7. Difficulties, if any, in implementation of these instructions may be informed to the Board
(gst-cbec@gov.in). Hindi version follows.
(Sanjay Mangal)
Commissioner (GST)