Revocation application of cancellation of registration is now allowable till 180 days.

Revocation application of cancellation of registration is now allowable till 180 days once the cancellation order been passed by proper officer.

GST registration of a taxpayer  cancelled by proper officer can be asked for revocation of order passed with a simple application forwarded to the Officer.

Due date for the application previously was 90 days and it is now modified to 180 days with a notification released by CBIC. Notification number Fourteen/2021 dated 1st May'2021 authenticates the information of due date extension  for revocation application.  

This extended due date timeline applicability is till 15th June'2021. Taxpayers whose GST registration is cancelled and orders passed during this period  are eligible to put revocation application within 180 days.

Rule 9 and Rule 23 of CGST Rules 2017 specifically states -Verification of the application and approval -Revocation of Cancellation of Registration.  180 days time period for taxpayers is given Considering the rule 9. Second wave covid surge has been creating many difficulties for tax payers making proceed with the procedures prescribed. CBIC with a special notification has allotted additional time to put revocation application by respective taxpayers who are in grief due to both cancellation orders and pandemic.

TAXPAYERS ARE BEEN GIVEN AN OPPORTUNITY TO CONTINUE WITH THEIR BUSINESSES BY REVOCATION PROCESS DATE EXTENSION.