Extension of time for revocation applications for cancelled GST registrations permits late filing under prescribed relief. The Government of Gujarat, under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, partially modifies earlier notifications to extend the time-limit for filing applications for revocation of cancellation of GST registration where cancellation occurred under the relevant cancellation clauses, so that applications whose original filing period fell during the pandemic-affected period in 2020-2021 are permitted to be filed within the extended timeframe prescribed by the notification.
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 time for revocation applications for cancelled GST registrations permits late filing under prescribed relief.
The Government of Gujarat, under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, partially modifies earlier notifications to extend the time-limit for filing applications for revocation of cancellation of GST registration where cancellation occurred under the relevant cancellation clauses, so that applications whose original filing period fell during the pandemic-affected period in 2020-2021 are permitted to be filed within the extended timeframe prescribed by the notification.
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