Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order dated April 23, 2019

Apr 24, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on April 23, 2019, has issued clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) Number 05/2019-Central Tax dated April 23, 2019.

CBIC has issued a Removal of Difficulty Order (RoD) number 05/2019-Central Tax dated the 23rd April, 2019, wherein persons whose registrations have been cancelled and who could not reply to the said notice and for whom cancellation order has been passed up to 31st March, 2019, have been given one time opportunity to apply for revocation of cancellation of registration on or before July 22, 2019. Further, vide Notification No. 20/2019-Central Tax, dated April 23, 2019, two provisos have been inserted in sub-rule (1) of rule 23 which specifies the provisions regarding revocation of cancellation of registration of the Central Goods and Services Tax Rules, 2017.

In the light of these changes and in order to ensure uniformity in the implementation of the provisions of the law, CBIC clarifies the issues relating to the procedure for filing of application for revocation of cancellation of registration:

Where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further, in such cases, all returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation.

Where the registration has been cancelled with retrospective effect, the common portal does not allow furnishing of returns after the effective date of cancellation. In such cases it was not possible to file the application for revocation of cancellation of registration. Therefore, an applicant can file an application for revocation of cancellation of registration, subject to the condition that all returns relating to the period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration shall be filed within a period of thirty days from the date of order of such revocation of cancellation of registration.

[Circular No. 99/18/2019-GST]

Click here to download the Circular.


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