The Central Board of Indirect Taxes and Customs vide Notification No. 34/2021-Central Taxes dated August 29, 2021 has extended the last date of filing application for revocation of cancellation of registration till September 30, 2021.
In terms of Section 30 of the Central Goods and Services Tax Act, 2017 the last date for making application for revocation of cancellation of registration is thirty days from the date of service of the cancellation order.
Vide this notification the last date of filing application for revocation of cancellation of registration is extended till September 30, 2021 where the above thirty days’ time period falls during the period from March 01, 2020 to August 31, 2021 and registration has been cancelled for following category of persons:
- a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
- any other registered person who has not furnished returns for a continuous period of six months
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-34-central-tax-english-2021.pdf;jsessionid=6389F5288A69EB8FEBD2FA6CCF5B8839