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CBIC issues Clarification regarding application for revocation of cancellation of registration

On 23rd April 2019, the CBIC has issued a clarification vide circular no 99/18/2019-GST clarifying the issues relating to application for revocation of cancellation of registration by those assessees whose registrations have been cancelled by GST authorities upto 31st March, 2019.

 

Salient features of this circular is as under

  • One time opportunity to apply for revocation of cancellation of registration on or before 22nd July 2019 for those assessees whose order for cancellation of registrations have been passed upto 31-03-2019.

 

  • If registration is cancelled on account of non filing of returns, all pending returns are required to be filed first then such application can be made.

 

  • Remaining returns after the date of application of revocation can be filed within 30 days from the date of order of revocation.

 

  • If registration is cancelled with retrospective effect, then still the application for revocation can be filed in the portal and all the pending returns will have to be filed within 30 days from the date of order of revocation.

 

The relevant circular is can be accessed from here CLICK HERE.

 

Amit Mundhra FCA

The author is a member of ICAI and he can be reached at amit.mundhra@gmail.com

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