R, a retail garment shopkeeper applied for and was granted a regular registration under GST on 1st April, 2022. Due to the increasing trend of customers shopping online and heavy rentals, her shop was shut on 30th June,

As per the recent CBIC Notification No. 38/2023 CT dated 04.08.2023, the time limit for making an application for revocation of cancellation of registration has been raised from 30 days to 90 days and Commissioner or an officer authorized by him in this behalf can further extend this time period for a further period not exceeding 180 days on sufficient reason being shown. In order to carry out this amendment, section 30(1) has been accordingly amended to remove the earlier time limit provided to apply for revocation as well as for extension of said time limit and gave power to prescribe the same through the rules. Simultaneously, rule 23(1) has also been amended to provide the revised new time limits to apply for revocation of cancellation of registration as well as extension of the same. Amended portion of rule 23(1) provides as follows: A registered person, whose registration is cancelled by the proper officer on its own motion, may, subject to the provisions of rule 10B, submit an application for revocation of cancellation of registration, in prescribed form, to such proper officer, within a period of 90 days from the date of the service of the order of cancellation of registration. However, such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an officer authorized by him in this behalf, not below the rank of Additional Commissioner or Joint Commissioner, as the case may be, for a further period not exceeding 180 days. Thus, in the given case, although the time limit of 90 days to apply for the revocation of cancellation of registration has been completed on 29 th June, 2023 from the date of cancellation of registration being 31st March, 2023, still R would be entitled to apply for the same for a further period not exceeding 180 days, on sufficient cause being shown for the delay.