Instructions Regarding The Amnesty Scheme For Revocation of Cancellation of GST Registration
The Commissioner of State Tax of Maharashtra has issued Instructions regarding the Amnesty scheme for revocation of cancellation of GST registration vide Internal Circular No. 4A of 2023 dated April 28, 2023.
An exclusive process has been announced that allows a registered individual, whose registration was annulled under clause (b) or (c) of sub-section (2) of section 29 of the MGST Act on or before December 31, 2022, and who missed the deadline to apply for revocation of cancellation as specified in section 30 of the MGST Act, to apply for revocation until June 30, 2023. This procedure also includes situations where appeals have been lodged and are pending or have been dismissed.
Field formations have raised questions regarding the execution of the aforementioned special procedure. To maintain consistency across all field formations, the Commissioner, using the authority granted by section 168 of the MGST Act, hereby provides clarifications regarding the submission and handling of applications, which are as follows:
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Statements Said In Notification
During the period from April 01, 2023, to June 30, 2023, a specific process will apply to situations in which a taxpayer submits an application for revocation of cancellation of registration. However, this procedure is limited to situations where the registration was cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before December 31, 2022, and the applicant failed to apply for revocation of such cancellation within the time period specified in section 30 of the MGST Act. It should be noted that the special procedure applies irrespective of the current status of such applications.
This statement clarifies that the special procedure previously mentioned applies to cases where an application for revocation of cancellation of registration is either pending or has already been rejected by the proper officer. Additionally, it is also applicable to cases that are currently pending or have been rejected by the appellate authority.
The special procedure would be applicable in the following manner as mentioned in para:
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Eventualities |
Clarifications |
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This statement indicates that an application for revocation of cancellation of registration has already been filed and is currently awaiting review by the proper officer. |
In such cases, the proper officer shall process the application for revocation considering the timelines provided by the said notification. |
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This statement simply indicates that the taxpayer has not submitted an application for revocation of cancellation of registration. |
Taxpayers can file an online application for revocation before the proper officer during the period as provided vide the said notification, and the proper officer shall process the such application. |
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In this situation, the taxpayer submitted an application for revocation of cancellation of registration, which was subsequently rejected by the proper officer. The taxpayer then filed an appeal against this rejection, and the appeal is currently pending before the appellate authority. |
If taxpayers wish to submit a new application for revocation of cancellation, the proper officer will review it. However, to do so, the taxpayer must withdraw their previous appeal or wait for the appeal officer to dispose of it. |
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In this scenario, the taxpayer submitted an application for revocation of cancellation of registration, which was subsequently rejected by the proper officer. The taxpayer then appealed this decision, but the appeal was ultimately decided against them. |
A taxpayer may file a new application for revocation and the officer shall process the application for revocation. |
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In this scenario, the taxpayer submitted an application for revocation of cancellation of registration, but it was rejected by the proper officer. The taxpayer did not appeal this decision and did not take any further steps to challenge it. |
The taxpayer has the option to submit a new application for revocation or cancellation, and the proper officer will review this application in accordance with the timelines specified in the aforementioned notification. |
There is no dedicated facility for submitting applications through this special procedure. Instead, the online applications will be received and processed by the proper officer in the usual manner. As a result, any revocation applications that fall under this special procedure and are received on or after April 01, 2023, will be handled accordingly.
The notification specifies that revocation applications can only be filed after all the outstanding tax returns have been filed and any amount due has been paid, including interest, penalty, and late fees. The proper officer is responsible for verifying that all returns due up to the date of cancellation have been filed and that any outstanding tax, interest, penalty, and late fees have been paid before the revocation is granted.
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It goes without saying that the appropriate official is responsible for ensuring that all returns are filed as required by the second and third provisions of Rule 23 of the MGST Rules, 2017. The circular's directives must be strictly adhered to, and any difficulties encountered in complying with the guidelines outlined in the circular should be brought to the attention of this office.
Also, Read: "All About the GST Amnesty Scheme 2023 For Non-Filers".
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Krishna Gopal Varshney
An editor at MyitronlinenewsKrishna Gopal Varshney, Founder & CEO of Myitronline Global Services Private Limited at Delhi. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. Visit our website for latest Business News and IT Updates.
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