1. Statutory Provision:-As per sec 30 of CGST Acts 2017, a registered person, whose registration is cancelled by the proper officer on his own motion,may apply to such officer for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order. The detailed provisions have been brought out in the article “Revocation/Cancellation of GST Registration” dated 20.07.2020

2. GST Council vides Point 1(b) of the press release dated 14 March 2020 had extended the period of application as a one-time measure to facilitate those who want to conduct business. (Revocation of cancellation of GST registration – a big relief to taxpayers) The press release indicated that where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020. However, notification has not been issued in this regard and taxpayers were unable to get revocation of cancelled registration.

3. CBIC vide ‘ Removal of difficulty Order No. 01/2020 dated 25.06.2020 ” has provided the facility to the taxpayers who could not get their canceled GST registrations restored in time. According to the said order, the taxpayers whose registration has been cancelled till 12.06.2020 can file the application for revocation by 30th September 2020.

4. Interim measure for filing Revocation of Cancellation Order in Appeal: There was a restriction on GSTN portal for the reapplication of the revocation of the cancellation The Goods and Services Tax Network ( GSTN ) on 20 July 2020 has issued an advisory on the interim measure for filing revocation of cancellation order in appeal channel.

4.1 As per the advisory, in case, the application for revocation of cancellation of registration was rejected by the tax authorities before 12/6/2020 and the taxpayer wishes to avail the benefit of RoD order 01/2020 dated 25.06.2020, he can request the appellate authority or the higher authority to pass a simple offline order on it for the restoration of the application as an interim measure. Based on such order, the jurisdictional authority can restore the application for revocation of cancellation. The taxpayer was required to apply post-login:- Registration- Restore Registration- Restore Revocation. He needs to enter ARN of the order and would require to upload a scanned copy of the order passed after clicking “Appeal in favor”.

5. GSTIN Portal enabled the functionality to file Revocation Application under Removal of Difficulty dated 06.08.2020

5.1 Advisory dated 06.08.2020

Functionality to file Revocation Application under Removal of Difficulty.

In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case it was rejected, has been removed. Aggrieved taxpayers can file an application for the revocation of the cancellation of registration once again.

Further, those taxpayers who have filed Appeal against rejection of the Revocation Application and the decision is still pending, they may also file the Revocation of Cancellation.

The taxpayer is required to login and navigates to Services> Registration> Application for Revocation to file the application for revocation.

6. Salient features of the Advisory dated 06.08.2020

6.1 Rejected application: The restriction on filing revocation application, in case it was rejected, has been removed from GST Portal. The aggrieved taxpayers can file an application for the revocation of the cancellation of registration once again.

6.2 Pending Appeals : The taxpayers who have filed Appeal against rejection of the Revocation Application and the decision is still pending, may also file the Revocation of Cancellation.

6.3. Manner to apply for revocation: The taxpayer is required to log in and navigates to Services> Registration> Application for Revocation to file the application for revocation.

The author can be accessed at caanitabhadra@gmail.com

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