Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.

Circular No.: 148/04/2021-GST
Date of Circular: 18th May 2021
Relevant Sections and Rules:

• CGST Act, 2017:
  • Section 30: Revocation of cancellation of registration
  • Section 168(1): Power to issue instructions
• CGST Rules, 2017:
  • Rule 23: Application for revocation
• Notifications Referenced:
  • Notification No. 92/2020 – CT dated 22.12.2020 (effective from 01.01.2021)
  • Notification No. 15/2021 – CT dated 18.05.2021

Summary of Circular:

1. Background and Statutory Amendments:
   Section 30 of the CGST Act was amended (effective from 01.01.2021) to allow an extension of time limit for applying for revocation of cancellation of registration, upon sufficient cause.

• Extension up to 30 days may be granted by Joint or Additional Commissioner,
• Further 30 days (beyond the above) may be granted by the Commissioner.

Rule 23 and FORM GST REG-21 were updated accordingly through Notification No. 15/2021-CT.

2. Interim SOP Pending Portal Functionality:
   Until an independent GSTN portal functionality is available, a standard operating procedure (SOP) is issued for manual handling of time extension requests for revocation applications.
3. Time-Frame Based Procedure (30–90 Days):

• Within 30 Days:
  Application in FORM GST REG-21 can be filed directly with the proper officer.
• Beyond 30 Days but Within 60 Days:
  • The taxpayer must send a written request or email seeking time extension with reasons.
  • The proper officer forwards the request to the Jurisdictional Joint/Additional Commissioner.
  • If satisfied, the officer may approve and communicate the extended time limit.
  • If rejected, a personal hearing opportunity may be provided, and reasons for rejection must be recorded and communicated.
• Beyond 60 Days but Within 90 Days:
  • Same process applies, with the Commissioner being the approving authority.

4. Application Processing After Extension:
   Once the extension is approved, the proper officer processes the revocation application in accordance with the existing procedure and legal provisions.
5. Validity of Circular:
   The SOP shall cease to have effect once the GSTN portal provides the relevant online functionality for extension and application under FORM GST REG-21.

Source: Circular No.: 148/04/2021-GST