Extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the KGST Act. - (18/2021) FD 16 CSL 2021 - Karnataka SGST
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Extension of revocation filing deadline: applicants with GST registrations cancelled under specified clauses may now apply within the extended period. Where registration was cancelled under clause (b) or (c) of sub section (2) of section 29 of the Karnataka GST Act and the time limit to apply for revocation under section 30(1) fell between 1 March 2020 and 31 August 2021, the time limit to make such application is extended to 30 September 2021, by notification under section 168A read with section 20 of the Integrated GST Act, modifying earlier Karnataka notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of revocation filing deadline: applicants with GST registrations cancelled under specified clauses may now apply within the extended period.
Where registration was cancelled under clause (b) or (c) of sub section (2) of section 29 of the Karnataka GST Act and the time limit to apply for revocation under section 30(1) fell between 1 March 2020 and 31 August 2021, the time limit to make such application is extended to 30 September 2021, by notification under section 168A read with section 20 of the Integrated GST Act, modifying earlier Karnataka notifications.
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