MM TAX CLUB

Maharashtra State GST department issued internal circular no. 4A of 2023 dated 28-04-2023 for Instructions regarding Amnesty scheme for revocation of cancellation of GST registration, with reference to the Notification No. 03/2023 – State Tax/Central Tax dated 31st March, 2023.

Synopsis

A special procedure is notified through which a registered person, whose registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the MGST Act on or before 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the MGST Act, can apply for revocation up to 30/06/2023. It also covers the cases wherein appeal are filed and pending or rejected.

Queries have been received from field formations regarding the implementation of the above referred special procedure. Therefore, in order to ensure uniformity across field formations, the Commissioner, in exercise of powers conferred by section 168 of the MGST Act, hereby clarifies the issues relating to the filing of applications and processing thereof as follows:

2. Applications covered under the scope of the said notification

2.1 This special procedure will be applicable to the cases wherein the application for the purpose of revocation of cancellation of registration is being filed during the period from 1st April 2023 to 30th June 2023. But, limited to where registration which has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the MGST Act, irrespective of the status of such applications.

2.2 It is hereby clarified that the benefit of this special procedure would be applicable to the cases wherein the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer. It is further clarified that it would also be available in those cases which are either pending with the appellate authority or rejected by the appellate authority

2.3 As explained in this para, the special procedure would be applicable in the following manner:

2.4 There is no separate facility for application under this special procedure. The online applications would be received by proper officer as usual. Therefore, the revocation applications received on or after 01st April, 2023 and covered under this special procedure shall be processed accordingly.

3.1 As per the notification, such application for revocation shall be filed only after furnishing of all the returns due up to the effective date of cancellation of registration, and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the said returns. Hence, the proper officer, before effecting revocation, shall ensure that all the returns due up to the effective date of cancellation of registration are filed, and payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the said returns is made.

3.2 Needless to mention that the proper officer shall also ensure that all returns due are also filed as provided in second and third proviso of rule 23 of the MGST Rules, 2017.

4. All the instructions given in the circular shall be followed scrupulously and difficulty, if any in following the guidelines of this circular shall be brought to notice of this office.