CBIC has amended GST Rule 23 Revocation of cancellation of registration
Vide Notification No. 15/2021 Central Tax, dated 18th May, 2021 the amendment to Rule 23 is as under:
Amendment in sub-rule (1)
The amendment in section 30 made vide the Finance Act, 2021 has been made effective from 01.01.2021. 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.
Consequential amendment has been made in rule 23(1) to provide that the time period of 30 days available for submission of an application for revocation of cancellation of registration in Form GST REG-21 can be extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30 of the CGST Act, 2017.
Further, consequential amendment has also been made in Form GST REG-21.
Under sub-heading of “Instructions for submission of application for revocation of cancellation of registration”, in the first bullet point “after the words “date of service of the order of cancellation of registration”, the words and figures “or within such time period as extended by the Additional Commissioner or the Joint Commissioner or Commissioner, as the case may be, in exercise of the powers provided under proviso to subsection (1) of section 30,” have been inserted.
Till the time an independent functionality for extension of time limit for applying in Form GST REG-21 is developed on the GSTN portal, Circular No. 148/04/2021 GST dated 18th May, 2021 has been issued to prescribe the following SOP for implementation of the provisions of above rule across the field formations:
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 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, who, after examination of the request, may extend the time limit on sufficient cause being shown and for reasons to be recorded in writing.
In case the request is accepted, the extension of the time limit shall be communicated to the proper officer. The request will be rejected only after giving the person an opportunity of being heard and the grounds for such rejection may be communicated to the person concerned, through the proper officer.
On receipt of the decision of the Joint/Additional Commissioner, the proper officer shall process the application according to the law and procedure laid down in this regard. Similar procedure shall be followed mutatis mutandis 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.
