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of <h1>Manipur GST Act SOP: How to Extend Time for Revocation of Registration Cancellation Beyond 30 Days up to 90 Days.</h1> The circular outlines the Standard Operating Procedure (SOP) for extending the time limit to apply for revocation of registration cancellation under the Manipur GST Act, 2017. It specifies that registered individuals whose registration is canceled can apply for revocation within 30 days. 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 based on sufficient cause and reasons recorded in writing. The procedure remains until an independent functionality is developed on the GSTN portal.
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