Notification No. 34/2021-Central Tax dated 29^th August, 2021 extends the timelines for filing application for revocation of cancellation to 30^th September, 2021, where the due date of filing the said application  falls between 1^st March, 2020 to 31^st August, 2021. This extension is applicable for the cases where the registration is cancelled under sec 29(2) clause (b) or (c) of the CGST Act, 2017 wherein default is made in filing of returns by the taxpayers.

Circular No. 158/14/2021- GST dated 6^th September 2021 clarifies:

• • The issues relating to the extension of timelines for application for revocation of cancellation of registration.
  •   Whether the extension is in respect of initial period of 30 days for filing the application under section 30(1) of the CGST Act or whether the same can be extended further for the period of 60 days (30 + 30) by the Joint Commissioner/ Additional Commissioner/ Commissioner, as the case may be, beyond the extended date of 30.09.2021.

In all cases, where the registration is cancelled under sec 29(2) clause (b) or (c) and the due date of filing of application falls between 1^st March, 2020 to 31^st August, 2021, the date for filing revocation application is extended to 30^th September, 2021, irrespective of the status of such applications as explained in the table below:

Status of Application	Remedy available
Application has not been filed by the taxpayer	Applications for revocation can be filed up to 30th September 2021 (It also covers instances where an appeal was filed against order and was rejected)
Application has already been filed and are pending with the proper officer	Officer shall process the application considering 30th September 2021 as the extended timeline.
Application was filed, but was rejected by the proper officer and taxpayer has not filed any appeal against the rejection	Fresh application for revocation can be filed and the officer shall process the application considering 30th September 2021 as the extended timeline.
Application was filed, the proper officer rejected the application and appeal against the rejection order is pending before appellate authority	Appellate authorities shall take the cognizance of extension of timelines while deciding the appeal.
Application was filed, the proper officer rejected the application and the appeal has been decided against the taxpayer	Fresh application for revocation can be filed and the officer shall process the application considering 30th September 2021 as the extended timeline.

Proviso to section 30(1) of the CGST Act provides for extension of time for filing application for revocation of cancellation of registration by 30 days by Additional/ Joint Commissioner and by another 30 days by the Commissioner. In this regard it is clarified that

• • • Where the thirty days’ time limit falls between 1^st March, 2020 to 31^st December, 2020, there is no provision available to extend the said time period of 30 days under section 30 of the CGST Act. For such cases the time limit to apply for revocation of cancellation of registration stands extended up to 30^th September, 2021 only;
    • Where the time period of thirty days since cancellation of registration has not lapsed as  on 1^st January, 2021 or where the registration has been cancelled on or after 1^st January, 2021

Status of Days	Time Limit to apply for Revocation
Where 90 days (initial 30 days and extension of 30 + 30 days)   since cancellation of registration has elapsed by 31.08.2021,	stands extended up to 30th September 2021, without any further extension.
Where 60 days (and not 90 days) since cancellation of registration has elapsed by 31.08.2021	stands extended up to 30th September 2021, with the  extension of timelines by another 30 days beyond 30.09.2021 by the Commissioner on being satisfied.
Where 30 days (and not 60 days or 90 days) since cancellation of registration has elapsed by 31.08.2021,	stands extended up to 30th September 2021, with   the extension of another 30 days beyond 30.09.2021 by the Joint/ Additional Commissioner and another 30 days by the Commissioner, on being   satisfied.