Revocation of Cancellation of Registration u/s 30 of CGST Act, 2017 via Removal of difficulty Order No.01/2020- Central Tax dated 25th June,2020.
CBIC has come out with an removal of difficulty order giving a facility to those registrations which were cancelled and could not restored because of many reasons such as time limit prescribed to apply for renovation of registration is lapsed, time for filing appeal for restoration of registration is passed.
This order shall cover only those registered persons whose registration is cancelled due to following reasons and could not be restored-:
Sub-section (2) of section 29 of the Central Goods and Service Tax Act, 2017.
(b) A person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
(c) Any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
Therefore, if any registered person who is a composition supplier and has not furnished returns for three consecutive quarters and a regular supplier has not furnished form GSTR-3B for consecutive period of six months and their registration is cancelled and they could not get them restored, this order is applied only to them.
Here only, it is to be noted that Sec 29(2) has other clauses also under which proper officer after giving notice can cancel the registration such as
(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
(b) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration;
If any registration was cancelled due to above stated reasons then this order is not providing any relief to them.
When can one apply for restoration of registration under this order?
For the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-
a) Date of service of the said cancellation order; or
b) 31st day of August, 2020.
Therefore, if registration is cancelled then registered person can apply for revocation of registration on or before 30th September 2020.