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Revocation of Cancelled GST!! Last chance!!!

Updated: Aug 10, 2020



The CBIC has enabled the Functionality to file revocation application for canceled GST Registration. Taxpayers can now file application for revocation of cancellation of registration, again, even if previous revocation application is rejected. This is in pursuance of ROD Order no. 01/2020, dated 25.06.2020.


The CBIC also said that, 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 log in and navigate to Services> Registration> Application for Revocation to file the application for revocation.



Order No. 01/2020 – Central Tax


For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under section 30(1) for those registered persons who were served notice under clause (b) or clause (c) of section 29(2) in the manner as provided in section 169(1)(c) & 169(1)(d) 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) 30th September, 2020


Important Note


Taxpayers may please note that registration may be cancelled by the officer under any of the five clauses of Section 29(2) but the above relaxation is only for two clauses i.e. clause (b) & clause (c).


29(2) – The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,–

  • (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or

  • (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

  • (d) 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; or

  • (e) registration has been obtained by means of fraud, willful misstatement or suppression of facts.


Reason for issuing Order No. 01/2020 – Central Tax


A large number of registrations have been cancelled under section 29(2) of the CGST Act by the officers by serving notices as per section 169(1)(c) & 169(1)(d).


The period of 30 days provided for application for revocation of cancellation order in section 30(1) and the period for filing appeal under section 107(1) and also the period of condoning the delay provided in section 107(4) has elapsed.


The registered persons whose registration have been cancelled under clause (b) or clause (c) of section 29(2) are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration.


The said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of section 30(1).


The Finance Minister Nirmala Sitharaman had said that the Taxpayers who could not get canceled GST registrations restored in time are being given an opportunity to apply for revocation of cancellation of registration up to September 30, 2020, in all cases where registration has been canceled till June 12, 2020.



Salient features of the Advisory dated 06.08.2020

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.


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.


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.


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