Extension for filing Revocation of Cancelled GST Registration

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


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