{"id":9245,"date":"2023-08-06T13:04:02","date_gmt":"2023-08-06T12:04:02","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=9245"},"modified":"2023-08-06T13:04:02","modified_gmt":"2023-08-06T12:04:02","slug":"extension-of-time-limit-for-making-an-application-for-revocation-of-cancellation-of-gst-registration","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/extension-of-time-limit-for-making-an-application-for-revocation-of-cancellation-of-gst-registration\/","title":{"rendered":"Extension of Time Limit for making an application for revocation of cancellation of GST registration"},"content":{"rendered":"<p align=\"justify\">49th Meeting of the GST Council  held on February 18, 2023 in New Delhi, wherein it was recommended the amendment in section 30 of CGST Act, 2017 and  rule 23 of CGST Rules, 2017 so as to provide that&nbsp;&#8211;<\/p>\n<div align=\"justify\">\n<ul type=\"disc\">\n<li>the time limit for making an application for revocation of cancellation of registration be increased from 30 days to 90 days;<\/li>\n<li>where the registered person fails to apply for such revocation within 90 days, the said time period may be extended by the Commissioner or an officer&nbsp;authorised&nbsp;by him in this behalf for a further period not exceeding 180 days.<\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\"><strong><u>Notification:<\/u><\/strong><\/p>\n<p align=\"justify\">Accordingly,  The CBIC has issued &#8216;the Central Goods and Services Tax (Second Amendment) Rules, 2023&#8217; vide&nbsp;<a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/TaxNotification\/1691231735.pdf\">Notification No. No. 38\/2023-Central Tax dated 04.08.2023<\/a> to amend rule 23 of the CGST Rules:<\/p>\n<p align=\"justify\">In the said rules, in rule 23, in sub-rule (1), with effect from  the 1st day of October, 2023,-<\/p>\n<p align=\"justify\">(a) for the part beginning with the words &#8220;within a period of  thirty days&#8221; and ending with the words and figures &#8220;section 30&#8221;, the words  &#8220;within a period of ninety days from the date of the service of the order of  cancellation of registration&#8221; shall be substituted;<\/p>\n<p align=\"justify\">(b) in the first proviso, for the words &#8220;Provided that&#8221;, the  following shall be substituted, namely:-<\/p>\n<p align=\"justify\"><em>&#8220;Provided that such period may, on sufficient cause being shown,  and for reasons to be recorded in writing, be extended by the Commissioner or  an officer authorised by him in this behalf, not below the rank of Additional  Commissioner or Joint Commissioner, as the case may be, for a further period  not exceeding one hundred and eighty days:<\/em><\/p>\n<p align=\"justify\"><em>Provided further that&#8221;;<\/em><\/p>\n<p align=\"justify\">(c) in the second proviso, for the words &#8220;Provided further&#8221;, the  words &#8221; Provided also&#8221; shall be substituted.<\/p>\n<p align=\"justify\"><strong>Analysis:<\/strong><\/p>\n<p align=\"justify\">The time limit for  making an application for  revocation of cancellation of GST registration has been increased from 30 to 90 days. <\/p>\n<p align=\"justify\">Further, <em>such  period<\/em> may be extended by the Commissioner <em>or an officer authorised by him  in this behalf, not below the rank of Additional Commissioner or Joint  Commissioner,<\/em> for a further period of not exceeding <em>one hundred and eighty days<\/em>.<\/p>\n<p align=\"justify\">The provision will come into effect from the 1st day of October,  2023.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/06\/cbic-logo-new-1.jpg<\/p>\n","protected":false},"author":1,"featured_media":7535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9245"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=9245"}],"version-history":[{"count":1,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9245\/revisions"}],"predecessor-version":[{"id":9246,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/9245\/revisions\/9246"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7535"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=9245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=9245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=9245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}