class="MsoNormal" style="text-align: justify;">The Central Board of Indirect Taxes and Customs (CBIC) on June 25, 2020, publishes the Central Goods and Services Tax (Removal of Difficulties) Order, 2020, to further extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
Whereas, the taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of section 30(1) of the Central Goods and Services Tax Act, 2017, which talks about revocation of cancellation of registration.
Therefore, it is clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration for those registered persons who were served notice in the prescribed manner and where cancellation order was passed up to June 12, 2020, the later of the following dates shall be considered:
a) Date of service of the said cancellation order; or
b) August 31, 2020.
[Order No. 01/2020-Central Tax]
