Background:
Earlier, the 49th Meeting of the GST Council was held on February 18, 2023 in New Delhi, wherein it was recommended to increase the time limit for applying for revocation of cancellation of GST registration from 30 days to 90 days. It was also recommended that the time limit may be extended by the Commissioner/officer for a further period of not exceeding 180 days.
The above-mentioned recommendation has been notified vide the following notification:
Notification:
The CBIC vide Notification No. 38/2023 – (Central Tax) dated August 04, 2022 has issued ‘the Central Goods and Services Tax (Second Amendment) Rules, 2023’ to further amend the Central Goods and Services Tax, Rules, 2017 (“the CGST Rules”) in to order to align with recommendations of the 49th GST Council Meeting held on February 18, 2023.
In the said rules, in rule 23, in sub-rule (1), with effect from the 1st day of October, 2023,–
(a) for the part beginning with the words “within a period of thirty days” and ending with the words and figures “section 30”, the words “within a period of ninety days from the date of the service of the order of cancellation of registration” shall be substituted;
(b) in the first proviso, for the words “Provided that”, the following shall be substituted, namely: –
“Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorised by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding one hundred and eighty days:
Provided further that”;
(c) in the second proviso, for the words “Provided further”, the words “ Provided also” shall be substituted.
Effect of the Notification:
The time limit for applying for revocation of cancellation of GST registration has been increased from 30 to 90 days. Further, the above time limit may be extended by the Commissioner/officer for a further period of not exceeding 180 days.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009820/ENG/Notifications
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