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 MGST Act, 2017 and rule 23 of the MGST Rules, 2017 https://www.taxtmi.com/circulars?id=64847 The SOP implements an administrative mechanism for extension of time to apply for revocation of cancellation of registration on proof of sufficient cause and recorded reasons. Taxpayers must apply to the proper officer who forwards requests to the divisional Joint Commissioner for the earlier extension band and to the Additional Commissioner for the later band; competent authorities may grant or refuse extensions in writing, require personal hearing where appropriate, and on grant the proper officer shall process the revocation application under existing law. en-us Tue, 15 Jun 2021 00:00:00 +0530 Thu, 17 Jun 2021 17:19:00 +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 MGST Act, 2017 and rule 23 of the MGST Rules, 2017 https://www.taxtmi.com/circulars?id=64847 The SOP implements an administrative mechanism for extension of time to apply for revocation of cancellation of registration on proof of sufficient cause and recorded reasons. Taxpayers must apply to the proper officer who forwards requests to the divisional Joint Commissioner for the earlier extension band and to the Additional Commissioner for the later band; competent authorities may grant or refuse extensions in writing, require personal hearing where appropriate, and on grant the proper officer shall process the revocation application under existing law. Circulars GST - States Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64847