Extended Deadline to Restore Cancelled GST Registration
If your GST registration was cancelled for missing returns, you now have until August 31, 2020, to apply for restoration.
- Document
- Removal of Difficulty - CGST Order No. 01/2020-Central Tax
- Dated
- 25 Jun 2020
- Effective
- 25th June 2020
- Act by
- 31st August 2020
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Deadline extended for specific GST registration cancellations.
- Applies to cancellations issued on or before June 12, 2020.
- You must apply by August 31, 2020, if that date is later.
- Only for businesses cancelled for failing to file tax returns.
In short
This order gives businesses more time to ask the government to reactivate a GST registration that was cancelled because they failed to file their tax returns.
What has changed
How it worked before
Previously, you had only 30 days from the date you received your cancellation notice to apply for revocation (the process to reactivate your registration).
What has changed
The government has extended the deadline for those whose registration was cancelled on or before June 12, 2020, allowing them until August 31, 2020, to apply for reactivation.
Who this affects
Business owners whose GST registration was cancelled because they did not file their tax returns for three consecutive periods (for composition dealers) or six months (for regular taxpayers).
An example
A shop owner missed filing their GST returns for six months, leading to a cancellation order dated May 1, 2020. Under the old rule, their 30-day window to apply for reactivation would have expired in early June. Because of this new order, they now have until August 31, 2020, to submit their application to restore their registration.
What you should do
If your registration was cancelled by June 12, 2020, for missing returns, log in to the GST portal and submit your application for revocation of cancellation by August 31, 2020.
Deadline · 31st August 2020If you do nothing
If you do not apply by the deadline, your GST registration will remain cancelled. This means you cannot legally collect GST from customers or claim input tax credit (tax paid on business purchases).
The terms explained
- Revocation of cancellation
- The formal process of asking the government to reactivate a GST registration that was previously cancelled.
- Input tax credit
- Tax you paid on business purchases that you can subtract from your own tax bill.
- Composition dealer
- A small business owner who pays a fixed, lower rate of tax instead of the standard GST.
The original document
| Issued by | GST |
|---|---|
| Document | Removal of Difficulty - CGST Order No. 01/2020-Central Tax |
| Full title | Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. |
| Issued on | 25 June 2020 |
| Effective | 25th June 2020 |
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
Our clients range from a first proprietorship registering for GST to established companies running operations across several states. Much of our work is exactly this: reading what a department has published and telling a business, in plain terms, whether it changes anything for them.
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