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Revocation of GST registration filing period extended where electronic notice service allows later of service date or extension date. Clarifies that for registered persons whose registrations were cancelled under clauses (b) or (c) of sub section (2) of section 29 and who were served notice under clauses (c) or (d) of sub section (1) of section 169, and where cancellation orders were passed up to 12th June, 2020, the 30 day period for filing an application for revocation under sub section (1) of section 30 shall be computed by reference to the later of the date of service of the cancellation order or 31st August, 2020.
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Revocation of GST registration filing period extended where electronic notice service allows later of service date or extension date.
Clarifies that for registered persons whose registrations were cancelled under clauses (b) or (c) of sub section (2) of section 29 and who were served notice under clauses (c) or (d) of sub section (1) of section 169, and where cancellation orders were passed up to 12th June, 2020, the 30 day period for filing an application for revocation under sub section (1) of section 30 shall be computed by reference to the later of the date of service of the cancellation order or 31st August, 2020.
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