Revocation of registration cancellation deadlines clarified under Assam GST, with extended filing timelines and fresh application treatment. Extension of the time limit to apply for revocation of cancellation of registration under the Assam GST framework is clarified for cases where the due date for filing such application falls within the specified COVID-affected period. The benefit applies to cancellations under clause (b) or clause (c) of section 29(2), regardless of whether the revocation application is unfiled, pending, rejected by the proper officer, pending in appeal, or rejected in appeal. The circular also clarifies how the general extension notification interacts with the additional extension powers under the proviso to section 30(1).
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Provisions expressly mentioned in the judgment/order text.
Revocation of registration cancellation deadlines clarified under Assam GST, with extended filing timelines and fresh application treatment.
Extension of the time limit to apply for revocation of cancellation of registration under the Assam GST framework is clarified for cases where the due date for filing such application falls within the specified COVID-affected period. The benefit applies to cancellations under clause (b) or clause (c) of section 29(2), regardless of whether the revocation application is unfiled, pending, rejected by the proper officer, pending in appeal, or rejected in appeal. The circular also clarifies how the general extension notification interacts with the additional extension powers under the proviso to section 30(1).
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