Application for revocation of cancellation of GST registration can be now filed till 22.07.2019
Sub-section (2) of section 29 of the Central Goods and Services Tax Act, 2017
(‘CGST Act’) provides for cancellation of registration after giving opportunity of being heard, by proper officer in the following situations : –
(a) Contravention of provisions of the Act or the rules made thereunder
(b) Person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, willful misstatement or suppression of facts.
However, sub-section (1) of Section 30 provides for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order.
Section 107 of the CGST Act also provides for filing appeal against the decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person. The Act also empowers the Appellate Authority to allow appeal within extended period if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months.
A large number of registrations have been cancelled under Section 29(2) of the CGST Act by the proper officer where the period of 30 days provided for revocation of cancellation order, the period for filing appeal and also the period of condoning the delay has elapsed.
A a result, the registered persons whose registration have been cancelled are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration.
The main cause of such situation was GST being a new Act, taxpayers were not familiar with the manner of service of notice by e-mail or making available at portal in comparison to earlier regime where manual service of notice was provided.
In view of the above the Central Government, on recommendations of the Council, has made the Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.
As per the order, section 30 of the said Act has been amended to provide that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31.03.2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22.07.2019
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