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<h1>Procedure for Extending Time Limit to Revoke GST Registration Cancellation u/s 30 and Rule 23 Explained.</h1> The circular outlines the procedure for extending the time limit for revocation of GST registration cancellation under section 30 of the CGST Act and rule 23 of the CGST Rules, 2017. It specifies that registered persons can apply for revocation within 30 days of the cancellation order. If applying beyond 30 days but within 90 days, they must request an extension from the proper officer, who forwards it to the Joint/Additional Commissioner. The Commissioner may grant an extension if justified, with reasons recorded in writing. The procedure will be followed until a dedicated GSTN portal functionality is developed.