Weekly Updates [15 – 21 May, 2021 – 203rd Week of GST]

The following notification and circular was issued on 18 May, 2021 –

Notification No.SubjectEffective from (the earliest date…)15/2021 – CTFourth amendment (2021) to CGSTR, 201718 May, 2021Circular No.Subject148/04/2021-GSTSOP for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration u/s 30 of the CGSTA, 2017

Notfn. No. 15/2021 – CT

The CG has issued Notfn. No. 15/2021 – CT in order to further amend the CGST Rules, 2017, as follows –

Rule 23 has been amended to provide that the AC/ JC/ Commissioner may extend the time limit for furnishing the application for revocation of cancellation of registration in FORM GST REG – 21, which otherwise is required to be furnished within 30 days from the date of service of the order of cancellation of registration in FORM GST REG – 19.A proviso has been inserted in Rule 90(3) to provide that the period between the filing of FORM GST RFD – 01 till the date of communication of deficiencies in FORM GST RFD – 03 shall be excluded while calculating the period of 2 years u/s 54(1) for fresh refund claim filed by the applicant after rectifying the deficiencies.Sub-rule (5) and (6) have been inserted in Rule 54 to provide the applicant to withdraw the refund application in FORM GST RFD – 01 by filing a withdrawal application in FORM GST RFD – 01W any time before issuance ofprovisional refund sanction order in FORM GST RFD – 04payment order in FORM GST RFD – 05final refund sanction order in FORM GST RFD – 06refund withhold order in FORM GST RFD – 07notice in FORM GST RFD – 08.Now, upon submission of the aforementioned withdrawal application, any amount debited by the applicant from e-CrL/ e-CaL while filing FORM GST RFD – 01 shall be re-credited to the ledger from which such debit was made.The proviso to Rule 92(1) has been omitted which provided that in case the refund amount is completely adjusted against any outstanding amount, then an order giving the details of such adjustment shall be issued in FORM GST RFD – 07 (Part – A). Accordingly the order of withholding refund, which was earlier issued in FORM GST RFD – 07 (Part – B ) under sub-rule (2), shall now be called FORM GST RFD – 07 (Part – A) and FORM GST RFD – 07 (Part – B ) shall now be issued to order the release of refund amount which is no longer required to be withheld.The title of the order issued u/s 96(6) to withhold refund shall accordingly be changed from FORM GST RFD – 07 (Part – B ) to FORM GST RFD – 07 (Part – A) and upon release of the same later under sub-rule (7), a release order shall be issued in FORM GST RFD – 07 (Part – B ) before issuing sanction order in FORM GST RFD – 06.

Circular No. 148/04/2021 – GST

Vide Finance Act, 2020, section 30 of the CGSTA, 2017 was amended w.e.f. 01.01.2021. The amended provision provides for extension of time limit for application for revocation of cancellation of registration on sufficient cause being shown by:
(a) the AC/ JC, for a period up to 30 days;
(b) the Commissioner, for a further period up to 30 days, beyond the period specified in (a) above

Accordingly, changes were made in Rule 23 and FORM GST REG – 21 as well.

Now, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal, CBIC has provided the following guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section.

As has been provided in section 30 of the CGSTA, any registered person whose registration is cancelled by the PO on his own motion, may apply to such officer in FORM GST REG-21, for revocation of cancellation of registration within 30 days from the date of service of the cancellation order. In case the registered person applies for revocation of
cancellation beyond 30 days, but within 90 days from the date of service of the cancellation order, the following procedure is specified for handling such cases:

Where a person applies for revocation of cancellation of registration between a period of 30 – 60 days from the date of service of the cancellation order, the said person may request, through letter/ e-mail, for extension of time limit to apply for revocation of cancellation of registration to the PO by providing the grounds on which such extension is sought. The PO shall forward the request to the jurisdictional AC/ JC for decision on the request for extension of time limit.The AC/ JC, on examination of the request filed and on sufficient cause being shown, may extend the time limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time limit shall be communicated to the PO. However, in case the concerned AC/ JC, is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communicated to the person concerned, through the PO.On receipt of the decision of the AC/ JC, the PO shall process the application according to the law and procedure laid down in this regard.Similar procedure shall be followed mutatis mutandis in case a person applies for revocation between a period of 60 to 90 days from the date of service of the cancellation order.

The circular shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal.

0 0 votes
Article Rating
Subscribe
Notify of
guest
0 Comments
Inline Feedbacks
View all comments
Scroll to top
0
Would love your thoughts, please comment.x
()
x