Seeks to extend the timelines for filing of application for revocation of cancellation of registration to 30.09.2021, under section 168A of the WBGST Act, where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021, in cases where registrations have been cancelled for non-furnishing of returns in GSTR-3B/GSTR-4 - 1004–F.T. - West Bengal SGST
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Revocation time-limit for cancelled GST registrations extended to 30 September 2021 for filings due between March 2020 and August 2021. Where a registration cancelled for non furnishing of GSTR 3B or GSTR 4 had its revocation application period falling between 1 March 2020 and 31 August 2021, the time for filing an application for revocation is extended up to the 30th day of September, 2021; the notification partially modifies prior departmental notifications and is deemed effective from 29 August 2021.
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.
Revocation time-limit for cancelled GST registrations extended to 30 September 2021 for filings due between March 2020 and August 2021.
Where a registration cancelled for non furnishing of GSTR 3B or GSTR 4 had its revocation application period falling between 1 March 2020 and 31 August 2021, the time for filing an application for revocation is extended up to the 30th day of September, 2021; the notification partially modifies prior departmental notifications and is deemed effective from 29 August 2021.
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