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    <title>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 WBGST Act, 2017 and rule 23 of the WBGST Rules, 2017</title>
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    <description>Extension of time to apply for revocation of cancelled GST registration is permitted on showing sufficient cause; applicants must request extension through the proper officer who forwards it to the jurisdictional Joint/Senior Joint Commissioner, who may grant or refuse the extension for reasons recorded in writing and, if granted, the proper officer will then process the revocation application under existing law and procedure.</description>
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      <description>Extension of time to apply for revocation of cancelled GST registration is permitted on showing sufficient cause; applicants must request extension through the proper officer who forwards it to the jurisdictional Joint/Senior Joint Commissioner, who may grant or refuse the extension for reasons recorded in writing and, if granted, the proper officer will then process the revocation application under existing law and procedure.</description>
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