Timeline for Revocation of GST Registration Cancellation extended

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Due to the Covid-19 pandemic, the central government has provided some relaxation to the taxpayers for the timeline of filing the ‘Application for Revocation of Cancellation’ has been extended to 180 days from 90 days which will be valid up to 15th June 2021. In this article we will discuss on Timeline for Revocation of GST.

Timeline for Revocation of GST

The central government has issued the notification In cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of an order in terms of the provisions of sub-section (5), real with subsection (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the certificate of the reply to the notice from the registered person or the 31st day of May, 2021, whichever is later.

Further, the tax official may have cancelled a taxpayer’s GST registration by initiating suo moto proceedings. The aggrieved taxpayer can apply for revocation or restoration of such GST registration cancelled by visiting the GST portal and the timeline for filing such application has been extended to 180 days which will be valid up to 15th June 2021.

Consequences of GST registration cancellation

  • The taxpayer will not pay GST anymore
  • For certain businesses, get registration is mandatory, If the GST registration is cancelled and business is still continued, it will mean an offence will apply.
  • The business has been terminated
  • The business has been transferred fully, amalgamated, demerged or otherwise disposed.
  • There is a modification in the constitution of the business   

Procedure for revocation of GST restoration

For revocation of cancellation of GST registration, the adequate officer should provide service of notice in the following manner-

  • Delivering communication to a person and email address provided at the time of registration, or making it possible on the common portal.
  • Moreover, the application for GST restoration should be filed within 180 days from the date of service of the GST cancellation order.
  • Apart from that, to cancel the GST registration, proper officers may learn some complications in the process. 

When is revocation of cancellation applicable?

This is acceptable only when the tax officer has cancelled the registration of a taxable person on his own motion. Such taxable person can apply to the administrator for revocation of cancellation within 180 days from the date of the cancellation order.

If you want any other guidance related to GST Registration or GST Return filing, please feel free to talk to our business advisors at 8881-069-069.

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