Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017

Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017 https://www.taxtmi.com/circulars?id=64815 Extension of time to apply for revocation of cancellation of registration requires the applicant to request the proper officer, who forwards the request to the jurisdictional Joint/Additional Commissioner. The Joint/Additional Commissioner may grant extension on sufficient cause with reasons recorded in writing or offer a personal hearing if not satisfied; decisions are communicated to the proper officer, who then processes the revocation application according to law. The procedure is interim until GSTN portal functionality is developed. en-us Tue, 18 May 2021 00:00:00 +0530 Wed, 19 May 2021 10:06:00 +0530 TaxTMI RSS Generator Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017 https://www.taxtmi.com/circulars?id=64815 Extension of time to apply for revocation of cancellation of registration requires the applicant to request the proper officer, who forwards the request to the jurisdictional Joint/Additional Commissioner. The Joint/Additional Commissioner may grant extension on sufficient cause with reasons recorded in writing or offer a personal hearing if not satisfied; decisions are communicated to the proper officer, who then processes the revocation application according to law. The procedure is interim until GSTN portal functionality is developed. Circulars GST Tue, 18 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64815