The Central Board of Indirect Taxes and Customs (CBIC) is has launched the facility of restoration of cancelled registration within Goods and Services Tax (GST) on its online portal.
As that results, many of the taxpayers got alternate whose registrations were cancelled suo motu along the time span of the application for retraction of revocation being expired.
CBIC has words to its field officers that feature in the name of ‘Restoration of cancelled GST Registration has been built and positioned w.e.f. 23.03.2022, in order to ease the jurisdictional Range officers to reform registrations in the execution of judicial or appellate orders.
While this functionality would secure the revocation ordered suo motu via Range officers without applying for cancellation via form REG -21 and revocation on the urge from the taxpayers.
Apparently, if taxpayers’ registrations have been cancelled through the proper officer can able to apply for reversal of this cancellation of GST registration via applying Form GST REG -21. Now, this application is needed to be submitted within 30 days of receiving the notice for the revocation of GST registration, and this will be forwarded until 90 days on specific circumstances.
This action has been taken later the direction from several appellate orders during their ruling in lieu of revocation orders, forwarded suo motu through the Range officers, especially in the pandemic.
Gujrat High Court, Patna High Court, Calcutta High Court, and Orissa High Court in the previous year had ruled that registration of goods and services can’t be cancelled. incase the business was not been forwarded from the premises, because of the global Covid pandemic.
Instructed CBIC Dept to Mend this Kind of GST Registration
A temporary mechanism for restoring revocation was made in the back-end as if the functionality to work the orders were not prepared has been stated by the Latest CBIC GST updates via a circular.
Moreover, the board has stated that crucial permission to run this functionality is being allowed for the jurisdictional range officers.
CBIC has asked that it has been also commanded to the vendor Wipro to get ready for the troubleshooting if any kind of mistake inside the functionality.
The circular stated that, according to the contractual commitments, the vendor (Wipro) is needed to cross-check the errors/defects/bugs noticed if in case the functionality is under 30 days of the distribution to production.
