Regarding Seeks to extand the timelines for filing of application for revocation of cancellation of registration to 30.09.2021,under section 168A of the SGST 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 under clause (b) or clause (c) of sub-section (2) of section 29 of the SGST ACT. - 1216/XI-2-21-9(47)/17- U.P.Act- 1-2017-Order- (214)-2021 - Uttar Pradesh SGST
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Revocation of registration cancellation timeline extended for specified GST cancellations under the Uttar Pradesh tax law. Extends the time limit for filing an application for revocation of cancellation of registration where registration has been cancelled under clause (b) or clause (c) of section 29(2) and the original time limit falls between 1 March 2020 and 31 August 2021. In such cases, the application may be made up to 30 September 2021. The notification is issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, and is effective from 29 August 2021.
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Provisions expressly mentioned in the judgment/order text.
Revocation of registration cancellation timeline extended for specified GST cancellations under the Uttar Pradesh tax law.
Extends the time limit for filing an application for revocation of cancellation of registration where registration has been cancelled under clause (b) or clause (c) of section 29(2) and the original time limit falls between 1 March 2020 and 31 August 2021. In such cases, the application may be made up to 30 September 2021. The notification is issued under section 168A of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017, and is effective from 29 August 2021.
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