Extension for revocation of cancelled GST registration permits late applications if returns are filed and dues paid. Extension allows registered persons whose registration was cancelled under clause (b) or (c) of section 29 and who missed the section 30 deadline to apply for revocation by the extended date, provided they have furnished all returns due up to the effective cancellation date and paid tax plus any applicable interest, penalty and late fee; no further extension will be available. The extension also covers persons whose appeals under section 107 were rejected for failure to meet the section 30 time limit.
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 for revocation of cancelled GST registration permits late applications if returns are filed and dues paid.
Extension allows registered persons whose registration was cancelled under clause (b) or (c) of section 29 and who missed the section 30 deadline to apply for revocation by the extended date, provided they have furnished all returns due up to the effective cancellation date and paid tax plus any applicable interest, penalty and late fee; no further extension will be available. The extension also covers persons whose appeals under section 107 were rejected for failure to meet the section 30 time limit.
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