Important Keyword: Notification No. 34/2021 – Central Tax, GST registration revocation extension, Notification 34/2021, GST relief 2021, Central Tax amendment, GST cancellation restoration, CGST Rules
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[F. No. CBIC-20006/24/2021-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 29th August, 2021
Notification No. 34/2021 – Central Tax: Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R.....(E).– In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council,
hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 34/2021 – Central Tax
Q1: What is Notification No. 34/2021 – Central Tax about?
Answer:
Notification No. 34/2021 – Central Tax, dated 29th August 2021, extends the timelines for filing applications for revocation of cancellation of GST registration. If the due date for filing such applications fell between 1st March 2020 and 31st August 2021, the time limit has been extended up to 30th September 2021notfctn-34-central-tax-english-….
Q2: Who will benefit from this extension under Notification No. 34/2021?
Answer:
Businesses whose GST registration was cancelled under clause (b) or (c) of Section 29(2) of the CGST Act—mainly due to non-filing of returns or non-compliance with GST provisions—are eligible to benefit from this extension.
Q3: Why was Notification No. 34/2021 – Central Tax issued?
Answer:
The extension was provided due to the hardships faced by taxpayers during the COVID-19 pandemic. It ensured businesses had additional time to restore their GST registrations without legal complications.
Q4: What happens if a taxpayer misses the extended deadline of 30.09.2021?
Answer:
If the application for revocation of GST registration is not filed by 30th September 2021, the cancellation will remain valid, and the taxpayer would need to apply for a fresh GST registration via Online GST Registration.
Q5: How is this notification connected with earlier GST relief measures?
Answer:
Notification 34/2021 partially modified earlier reliefs provided under Notification No. 35/2020 – Central Tax and Notification No. 14/2021 – Central Tax, which had already given extensions during the pandemic.
Q6: Does this extension apply to all types of GST cancellations?
Answer:
No. The extension only applies to cancellations under Section 29(2)(b) & 29(2)(c) (non-filing of returns and contravention of GST provisions). Voluntary cancellations or other grounds are not covered.
Q7: How can businesses ensure timely compliance in the future to avoid such cancellations?
Answer:
Businesses should:
File their GST Returns regularly via GST Return Filing
Stay updated on compliance requirements through GST Compliance
Consult a GST Professional to avoid penalties and cancellation risks.
Q8: What steps should be followed to apply for revocation of GST cancellation?
Answer:
Login to the GST portal
File Form GST REG-21 (application for revocation)
Provide necessary documents and justification
Await processing by the tax officer
Once approved, the GSTIN will be restored
For guided support, businesses can use Finodha’s GST Expert Services.
Download PDF: Notification No. 34/2021 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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