Revocation of GST registration deadlines adjusted to extend filing period where cancellation notices sent electronically. For cancellations under sub section (2) of section 29 served by e mail or via the common portal as permitted by sub section (1) of section 169 and where the cancellation order was passed up to 12 June 2020, the thirty day period for filing an application for revocation under sub section (1) of section 30 shall be calculated from the later of the date of service of the cancellation order or 31 August 2020.
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Provisions expressly mentioned in the judgment/order text.
Revocation of GST registration deadlines adjusted to extend filing period where cancellation notices sent electronically.
For cancellations under sub section (2) of section 29 served by e mail or via the common portal as permitted by sub section (1) of section 169 and where the cancellation order was passed up to 12 June 2020, the thirty day period for filing an application for revocation under sub section (1) of section 30 shall be calculated from the later of the date of service of the cancellation order or 31 August 2020.
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