Application for Revocation of Cancellation of GST Registration- till 22 July 2019

The Central Board of Indirect Taxes and Customs (CBIC) has allowed businesses to apply for revocation of cancellation of their GST registrations by July 22, provided they file their pending returns and pay due taxes.

These businesses earlier had their GST registrations cancelled due to non-filing of tax returns

CBIC has issued Circular No. 99/18/2019-GST dt 23 April 2019 for Clarifications on issues relating to filing of application for revocation of cancellation of GST registration in terms of Removal of Difficulty Order No. 05/2019 Central Tax dt. 23 April 2019, wherein persons whose registrations have been cancelled upto 31 March, 2019 can apply for revocation of the same on or before 22 July, 2019, as one time measure.

The CBIC added that where the registration has been cancelled with effect from the date of the order, all returns due till the date of such cancellation should be furnished before filing the application for revocation.

However, where the registration has been cancelled with retrospective effect, CBIC allowed filing of revocation application provided that all returns from the date of cancellation till the date of revocation order will be filed within 30 days from the date of the revocation order.

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