Extension of time limit for revocation of cancelled GST registration granted with retrospective effect. Amendment replaces the earlier prescribed date for filing applications for revocation of cancellation of GST registration with a later date, thereby extending the filing period. The change is made under section 148 of the Mizoram Goods and Services Tax Act, 2017 by amending the prior State Tax notification and is declared to have come into force from the original cut-off date.
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 limit for revocation of cancelled GST registration granted with retrospective effect.
Amendment replaces the earlier prescribed date for filing applications for revocation of cancellation of GST registration with a later date, thereby extending the filing period. The change is made under section 148 of the Mizoram Goods and Services Tax Act, 2017 by amending the prior State Tax notification and is declared to have come into force from the original cut-off date.
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