Circular, 2021

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

Office of the Commissioner, Commercial Tax, Uttar Pradesh, (GST Section) Letter No. GST/2021-22/ 75 /Commercial Tax Lucknow: Dated: a5 Augar » 2021 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Commercial Tax, Uttar Pradesh.

Subject: Standard Operating Procedure (SOP) for implementation of the prevision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the UPSGST Act, 2017 and rule 23 of the UPSGST Rules, 2017 — reg. As you are aware vide The Uttar Pradesh Goods And Service Tax (Third Amendment} Act, 2020, section 30 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as “UPSGST Act’) was amended and the same has been notified with effect from 01.01.2021 vide notification No. 04/XI-2-21-9(47)/17-U P.Act-1-2017-Order-(170)-2021, dated 15.01.2021. The amended provision provides for extension of time limit for applying for revocation of cancellation of registration on sufficient cause being shown and for reasons to be recorded in writing, by:

(a) the Joint Commissioner (Executive), for a period not exceeding thirty days;

(b) the Additional Commissioner Grade-1, for a further period not exceeding thirty days. beyond the period specified in clause (a) above Consequently, changes have also been made in rule 23 and FORM GST REG-21 of the Utter Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the “UPSGST Rules”) vide Notification No. 652-XI-2-21-9(42)/17-U.P GST Rules-2017-Order-(194)-2021 Dated

4. °°" Tn order to ensure uniformity in the implementation of the provisions of above rule across the’ ‘field formations, till the time -an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal, the Commissioner, in exercise of its powers conferred by section 168 of the UPSGST Act, hereby provides the iollowing guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section and rule.

3. . As has been provided in section 30 of the UPSGST Act, any registered person whose regis stration is cancelled by the proper officer on his own motion, may apply to such officer in FORM GST REG-21, for revocation of cancellation of registration within 30 days from the date of service of the cancellation order. In case the registered person applies for revocation of cancellation beyond 30 days, but within 90 days from the date of service of the cancellation order, the following procedure is specified for handling such cases: 4 J. Where a person applies for revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registration but within 60 days of such date, ‘the s said person may request, through letter or e-mail, for extension of time limit to apply for revocation of cancellation of registration to the proper officer by providing the grounds on which such extension is sought. The proper officer shall forward the request to the jurisdictional Joint Commissioner (Executive) for decision on the request for extension of time limit.

42. The Joint Commissioner (Executive), on examination of the request filed for extension of time limit for revocation of cancellation of registration and on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time limit shallbe communicated to the proper officer. However, in case the concerned Joint Commissioner (Executive), is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communicated to the person concerned, through the proper officer. 43 On receipt of the decision of the Joint Commissioner (Executive) on request for extension of time limit for applying for revocation of cancellation of registration, the proper officer shall process the application for revocation of cancellation of registration according to the law and procedure laid down in this regard. : 7

5. Procedure similar to that explained in paragraph 4.1 to 4.3 above, shall be followed mutatis- mutandis in case a person applies for revocation of cancellation of registration beyond a period of 60 days from the date of service of the order of cancellation of registration but within 90 days of such date.

6. The circular shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. 4 Ge i Difficulties, if any, in implementation of these instructions may be informed ‘to the undersigned.

By Order, (Ministhy S.) Commissioner, Commercial Tax, Uttar Pradesh

Provisions this circular answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Uttar Pradesh Goods and Services Tax Act, 2017