Seeks to 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 DGST Act. - 34/2021– State Tax - Delhi SGST
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Extension of time for revocation of cancelled GST registration grants additional filing period for affected taxpayers. Where registration has been cancelled under clause (b) or (c) of sub section (2) of section 29 of the Delhi GST Act and the time limit for filing an application for revocation under sub section (1) of section 30 falls during 1 March 2020 to 31 August 2021, the time limit for making such application is extended up to 30 September 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.
Extension of time for revocation of cancelled GST registration grants additional filing period for affected taxpayers.
Where registration has been cancelled under clause (b) or (c) of sub section (2) of section 29 of the Delhi GST Act and the time limit for filing an application for revocation under sub section (1) of section 30 falls during 1 March 2020 to 31 August 2021, the time limit for making such application is extended up to 30 September 2021.
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