Extension of revocation application deadline for cancelled GST registrations requires returns filing and payment before filing. A limited class of persons whose registration was cancelled under clause (b) or (c) of section 29 and who missed the section 30 time limit may apply for revocation within the extended period only after furnishing all returns due to the effective date of cancellation and paying tax, interest, penalty and late fees; no further extension is available.
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 revocation application deadline for cancelled GST registrations requires returns filing and payment before filing.
A limited class of persons whose registration was cancelled under clause (b) or (c) of section 29 and who missed the section 30 time limit may apply for revocation within the extended period only after furnishing all returns due to the effective date of cancellation and paying tax, interest, penalty and late fees; no further extension is available.
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