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of <h1>Tripura GST Act: Procedure for Extending Time to Revoke Registration Cancellation Clarified; Aligns with Central GST Act Rules.</h1> The circular outlines the standard operating procedure (SOP) for extending the time limit to apply for revocation of registration cancellation under the Tripura State Goods and Services Tax (TSGST) Act, 2017. It aligns with the Central GST Act, allowing registered persons whose registration is cancelled to apply for revocation within 30 days. If applying beyond 30 days but within 90 days, a request for extension must be submitted to the proper officer, who forwards it to the Joint/Additional Commissioner. The extension may be granted if sufficient cause is shown, with the decision communicated accordingly. The procedure will be updated once an independent functionality is developed on the GSTN portal.
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