Extension of timeline for filing application for revocation of registration to 30th September 2021.
Extension applies to the following-
(i) Applies where due date fall between 1st March 2020 to 31st August 2021;
(ii) Registration which has been cancelled on account of continuous non-filing of returns;
Further clarified that extension will apply in all the following cases-
(i) Taxpayer has not yet filed revocation application;
(ii) Taxpayer filed appeal against registration cancellation order, which appeal was rejected;
(iii) Taxpayer has filed revocation application, but the same is pending;
(iv) Taxpayer filed revocation application, but was rejected, and taxpayer has not filed any appeal against it;
(v) Taxpayer filed revocation application. Appeal against the rejection of revocation is pending;
(vi) Taxpayer filed revocation application. Appeal against the rejection of revocation is rejected.
CBIC Circular No. 158/14/2021-GST