The Goods and Service Tax Network (GSTN) notified the extension of the due date of filing the Revocation application of Cancellation from 90 days to 180 days which will be valid up to 15th June 2021.
The GSTN has notified this extension in view of Notification No. 14/2021 dated May 1, 2021, where the CBIC wherein the timeline for all other proceedings, asset order, etc., where the last date of completion or compliance under GST law falls between 15th April to 30th May is extended to 31st May 2021.
“In cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of an order in terms of the provisions of sub-section (5), real with subsection (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of the reply to the notice from the registered person or the 31st day of May, 2021, whichever is later,” the CBIC notified.
The tax official may have cancelled a taxpayer’s GST registration by initiating suo moto proceedings. The aggrieved taxpayer can apply for revocation or restoration of such GST registration cancelled by visiting the GST portal and the timeline for filing such application has been extended to 180 days which will be valid up to 15th June 2021.
