Filing of Application for Revocation of Cancellation
of Registration – Procedure Detailed
[Circular
No. 99/18/2019-GST Dated 23rd April, 2019]
Subject: Clarification regarding filing of application
for revocation of cancellation of registration in terms of Removal of
Difficulty Order (RoD) number 05/2019-Central Tax
dated 23.04.2019.
Registration of several persons was
cancelled under sub-section (2) of section 29 of the Central Goods and
Services Tax Act, 2017 (hereinafter referred to as "the said Act")
due to non-furnishing of returns in FORM
GSTR-3B or FORM GSTR-4. Sub-section (2) of section 29 of the said Act
empowers the proper officer to cancel the registration, including from a
retrospective date. Thus registration have been cancelled either from the date
of order of cancellation of registration or from a retrospective date.
2. Representations have been received that large number
of persons whose registration were cancelled could not apply for revocation of
the said cancellation of registration within the period of 30 days as provided
in sub-section (1) of section 30 of the said Act. Accordingly,
a Removal of Difficulty Order (RoD) number
05/2019-Central Tax dated the 23rd April, 2019 has been issued wherein persons
whose registrations have been cancelled under sub-section (2) of section 29 of
the said Act after they were served notice in the manner provided in section
clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and
who could not reply to the said notice and for whom cancellation order has been
passed up to 31st March, 2019, have been given one time opportunity to apply
for revocation of cancellation of registration on or before the 22nd July,
2019. Further, vide notification No. 20/2019-Central Tax, dated the 23rd April, 2019, two provisos have been inserted in
sub-rule (1) of rule 23 of the Central Goods and Services Tax Rules, 2017
(hereinafter referred to as "the said Rules"). In the light of these
changes and in order to ensure uniformity in the implementation of the
provisions of the law, the Board, in exercise of its powers conferred by
section 168 (1) of the said Act, hereby clarifies the issues relating to the
procedure for filing of application for revocation of cancellation of
registration.
3. First proviso to sub-rule (1) of rule 23 of the
said Rules provides that if the registration has been cancelled on account of
failure of the registered person to furnish returns, no application for
revocation of cancellation of registration shall be filed, unless such returns
are furnished and any amount in terms of such returns is paid. Thus, where the
registration has been cancelled with effect from the date of order of
cancellation of registration, all returns due till the
date of such cancellation are required to be furnished before the application
for revocation can be filed. Further, in such cases, in terms
of the second proviso to sub-rule (1) of rule 23 of the said Rules, all returns
required to be furnished in respect of the period from the date of order of
cancellation till the date of order of revocation of cancellation of
registration have to be furnished within a period of thirty days from the date
of the order of revocation.
4. Where the registration has
been cancelled with retrospective effect, the common portal does not
allow furnishing of returns after the effective date of cancellation. In such cases it was not possible to file the application for
revocation of cancellation of registration. Therefore, a
third proviso was added to sub-rule (1) of rule 23 of the said Rules enabling
filing of application for revocation of cancellation of registration, subject
to the condition that all returns relating to the period from the effective
date of cancellation of registration till the date of order of revocation of
cancellation of registration shall be filed within a period of thirty days from
the date of order of such revocation of cancellation of registration.
5 The above provisions are
explained, by way of an Illustration in Annexure, for better clarity.
6. It is requested that
suitable trade notices may be issued to publicize the contents of this
circular.
7. Difficulty, if any, in the implementation of
this circular may be brought to the notice of the
Board immediately.
F. No. CBEC-20/16/04/2018
- GST
|
Annexure |
|||||||
|
Return not
furnished from |
Date of order
of cancellation of registration |
Cancellation of
registration effective from |
Date of filing
of application for revocation of cancellation of registration as per RoD (to be filed on or before the 22nd July, 2019) |
Returns to be
furnished before filing the application for revocation of cancellation of
registration |
Date of order
of revocation of cancellation of registration |
Date of
furnishing returns for period b/w date of order of cancellation of
registration and date of revocation of cancellation of registration (to be
filed within thirty days from the date of order of revocation of cancellation
of registration) |
Returns to be
furnished within thirty days from date of order of revocation of cancellation
of registration |
|
July, 18 |
01st March, 19 |
01st March, 19 |
30th May, 19 |
Returns due
till 01st March, 19 (i.e. July, 18 to January, 19) |
01st June, 19 |
01st July, 19 |
Returns due
till 01st June, 19 (i.e. February, 19 to April, 19) |
|
July, 18 |
22nd March, 19 |
22nd March, 19 |
20th June, 19 |
Returns due
till 22nd March, 19 (i.e. July, 18 to February, 19) |
22nd June,19 |
22nd July, 19 |
Returns due
till 21st June, 19 (i.e. March, 19 to May, 19) |
|
July, 18 |
01st March, 19 |
01st July, 18 |
30th May, 19 |
NA |
01st June,19 |
01st July, 19 |
Returns due
till 01st June, 19 (i.e. July, 18 to April, 19) |