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of <h1>SOP for Extending Time to Apply for Revocation of Registration Cancellation u/s 30 of HPGST Act, 2017.</h1> The circular outlines the Standard Operating Procedure (SOP) for extending the time limit to apply for revocation of registration cancellation under section 30 of the HPGST Act, 2017, and rule 23 of the HPGST Rules, 2017. It specifies that registered individuals can apply for revocation within 30 days of the cancellation order. If the application is beyond 30 days but within 90 days, the procedure involves submitting a request for extension to the proper officer, who forwards it to the Joint/Additional Commissioner for approval. The circular is effective from May 18, 2021, until a dedicated functionality is developed on the GSTN portal.
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