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One-time opportunity for revocation of cancelled GST Registrations

The process of GST Cancellation is governed by Section 29 of CGST Act, 2017. One of the reasons for cancellation is:

"Any registered person, other than a person paying tax under Composition levy has not furnished returns for a continuous period of six months"

GST authorities have started to cancel GST Registrations based on this provision. Recently, before COVID-19 pandemic a large number of GST registrations have been cancelled by the GST authorities on account of non-compliance of the statutory provision i.e. non-filing of GST returns for a continuous period of more than six months. It is also observed by the authorities that such persons continue to carry on business and not applying for revocation of cancellation of GST registration. Furthermore, in order to continue their business, such persons are following a route of fresh registration to avoid paying GST liabilities such as Late fees, Interest, etc.

In a few cases, even though the registered persons who were ready to apply for revocation of GST registration, the time limit for applying such revocation has got lapsed. Hence, to provide relief to businesses and with grappling economic impact due to COVID 19, the Central Board of Indirect Taxes and Customs (CBIC) has taken various measures and relief. The important measures with respect to revocation of cancelled GST registration have been depicted below:

Extension of time limit for filing an application for revocation of cancellation of registration:

In case of cancellation imposed by an authorized officer, the given taxpayer can apply the revocation of cancellation within thirty days from the date of the cancellation order. As the one-time opportunity for revocation of cancelled GST registration the period of thirty days for filing an application for revocation of cancellation of registration where cancellation order was passed up to 12 June 2020, the later of the following dates shall be considered:

- Date of service of the said cancellation order; or

- 31 August 2020.

Hence, the taxpayers will get a maximum time limit to apply for revocation of cancellation i.e. within thirty days from 31 August 2020.

(Read Order No. 01/2020-Central Tax dated 25 June 2020)

One-time amnesty by lowering/waiving of late fees for non-furnishing of form GSTR-3B and conditional waiver of late fee for delay in furnishing returns in form GSTR-3B.

CBIC has issued Notification No.57/2020 on 30.06.2020 to prescribe the maximum amount of penalty if GSTR-3B is filed up to 30.09.2020. The maximum amount of penalty has been restricted to 'Rs. 500/-' in case of other than NIL returns and 'zero' in case of NIL returns for the tax periods from Feb 2020 to July 2020. The said relief is for both class of taxpayers i.e. taxpayers having turnover up to Rs. 5 crores or more than 5 crores.

(Read Notification No. 57/2020 – Central Tax dated 27 June 2020)

Hence, all the applicants, who are facing the same issue, are advised to initiate the revocation of cancellation of GST registration instead of applying fresh registration to avoid any kind of operational hurdle in their business.

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The contents of this article are for information purposes only and do not constitute advice or legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point in time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of the statute, latest judicial pronouncements, circulars, clarifications and other factors before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / Simplify Business and Tax Consultants are not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.



Name: CA Raghavendra N

Qualification: Chartered Accountant in Practice

Company: Raghavendra N & CO | Chartered Accountants

Location: Bengaluru

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