Revocation of GST registration timelines extended to allow late revocation applications where cancellation was served electronically. For cancellations effected up to 12 June 2020 where notices were served by email or made available on the common portal, the Order provides that the later of the date of service of the cancellation order or 31 August 2020 shall be treated as the relevant date for commencing the thirty day period to file an application for revocation of cancellation under section 30(1) of the Tamil Nadu GST Act, as a removal of difficulties measure.
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Provisions expressly mentioned in the judgment/order text.
Revocation of GST registration timelines extended to allow late revocation applications where cancellation was served electronically.
For cancellations effected up to 12 June 2020 where notices were served by email or made available on the common portal, the Order provides that the later of the date of service of the cancellation order or 31 August 2020 shall be treated as the relevant date for commencing the thirty day period to file an application for revocation of cancellation under section 30(1) of the Tamil Nadu GST Act, as a removal of difficulties measure.
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