Time limit for filing revocation application for cancellation of GSTIN for period falling b/w 01.03.20 to 31.08.21 extended to 30.09.2021

Central Board of Indirect Taxes and Customs [CBIC] vide notification No. 34/2021 – Central Tax has given the following relief:

The time limit for filing an application for revocation of cancellation of GST Numbers (GSTIN) in certain specific cases i.e. if cancellation is due to non-filing of returns, is extended till 30th September 2021. This extension is available if the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March 2020 to the 31st day of August 2021.

Please NOTE that Central Board of Indirect Taxes and Customs [CBIC] vide notification No. 33/2021 – Central Tax has extended the due date of filing GSTR-3B in GST Amnesty Scheme upto 30th Nov 2021. So now Taxpayers can take benefit of “revocation application for cancellation of GSTIN” along with “GST Amnesty Scheme“.