Extension of time to apply for revocation of cancelled GST registration expands filing window and clarifies processing rules. The notification extends the due date for filing applications for revocation of cancellation of registration to an extended date for all cases where cancellation occurred under specified statutory clauses and the original due date fell within the covered period. The clarification applies whether no application was filed, applications are pending, were rejected, or are pending/decided on appeal; officers and appellate authorities must treat the extended filing deadline as applicable and process or admit fresh applications accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of time to apply for revocation of cancelled GST registration expands filing window and clarifies processing rules.
The notification extends the due date for filing applications for revocation of cancellation of registration to an extended date for all cases where cancellation occurred under specified statutory clauses and the original due date fell within the covered period. The clarification applies whether no application was filed, applications are pending, were rejected, or are pending/decided on appeal; officers and appellate authorities must treat the extended filing deadline as applicable and process or admit fresh applications accordingly.
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