Background:
Earlier, the GST Council’s 49th meeting was held in Delhi on February 18, 2023 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council had inter-alia made the recommendation that an amnesty may be provided in the past cases, where registration has been cancelled on account of non-filing of the returns, but the application for revocation of cancellation of registration could not be filed within the time specified in Section 30 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.
Notification:
Now, the CBIC vide Notification No. 03/2023 – Central Tax dated March 31, 2023 has notified the amnesty scheme in line with recommendations of the 49th GST Council Meeting held on February 18, 2023 in the following manner:
- The registered person, whose registration has been cancelled under clause (b) or clause (c) of Section 29(2) of the CGST Act, on or before December 31, 2022 and who has failed to apply for revocation of cancellation of such registration within the time period specified in Section 30 of the CGST Act, shall follow the following special procedure w.r.t. revocation of cancellation of such registration:
- The registered person may apply for revocation of cancellation of such registration upto June 30, 2023;
- The application shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee;
- No further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.
- Further, a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the time limit specified in Section 30 of the CGST Act, can also avail the benefits of this Amnesty Scheme.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009684/ENG/Notifications