The revenue department has allowed businesses whose GST registration has
been cancelled due to non-filing of tax returns to apply for its
revocation by July 22, 2019 provided they file their pending returns and pay
due taxes.
In a letter to field offices, the Central Board of Indirect Taxes and Customs (CBIC) said it is providing a "one-time opportunity" to apply for revocation of cancellation of GST registration by July 22, 2019, for the those entities for whom cancellation order has been passed up to March 31, 2019.
The CBIC said where the registration has been cancelled with effect from the date of the order, all returns due till the date of such cancellation are required to be furnished before the revocation application is filed.
In cases where the registration has been cancelled with retrospective effect, the CBIC has allowed filing of revocation application, subject to the condition that all returns relating to the period from the effective date of cancellation till the date of revocation order will be filed within a period of 30 days from the date of the revocation order.
In a letter to field offices, the Central Board of Indirect Taxes and Customs (CBIC) said it is providing a "one-time opportunity" to apply for revocation of cancellation of GST registration by July 22, 2019, for the those entities for whom cancellation order has been passed up to March 31, 2019.
The CBIC said where the registration has been cancelled with effect from the date of the order, all returns due till the date of such cancellation are required to be furnished before the revocation application is filed.
In cases where the registration has been cancelled with retrospective effect, the CBIC has allowed filing of revocation application, subject to the condition that all returns relating to the period from the effective date of cancellation till the date of revocation order will be filed within a period of 30 days from the date of the revocation order.
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