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of <h1>Karnataka GST Act: SOP for Extending Revocation Application Time Limit Post-Registration Cancellation Explained.</h1> The circular outlines the Standard Operating Procedure (SOP) for extending the time limit to apply for revocation of cancellation of registration under the Karnataka Goods and Services Tax (KGST) Act, 2017. It specifies that a registered person 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 requesting an extension from the proper officer, who forwards it to the Joint/Additional Commissioner for approval. The Commissioner may grant or reject the extension based on sufficient cause. The circular remains effective until a dedicated functionality is developed on the GSTN portal.
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