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.

Important Keyword: F. No. CBIC-20006/24/2021-GST, Notification No. 34/2021 – Central Tax, Section 21 UTGST Act 2017, Section 168A CGST Act 2017, Section 29(2) UTGST Act, Section 20 IGST Act 2017.

[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 29^th August, 2021

Notification No. 34/2021 – Central Tax

GST: [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 3^rd 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 3^rd April, 2020 and No. 14/2021-Central Tax, dated the 1^st 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 1^st 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 1^st day of March, 2020 to 31^st day of August, 2021, the time limit for making such application shall be extended upto the 30^th day of September, 2021.

(Rajeev Ranjan)
Under Secretary to the Government of India

Read More: Notification No. 35/2021 – Central Tax: Seeks to make amendments (Eighth Amendment, 2021) to the Central Goods and Services Tax Rules, 2017.

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