https://www.taxtmi.com/article/detailed?id=9993 Applications under Section 30 allow a registered person to seek revocation when registration is cancelled by the proper officer, subject to conditions: outstanding returns must be filed and taxes paid if cancellation arose from non-filing, retrospective cancellations may trigger filing of unfiled returns upon revocation, and applications must follow prescribed forms (REG-21, REG-23, REG-24, REG-22) and timelines. A statutory proviso permits two sequential discretionary extensions by senior officers, and administrative circulars and notifications regulate manual filing, interaction of pending appeals with extended deadlines, and permit only unused extension capacity to be applied to recently announced extended filing windows. en-us Sat, 11 Sep 2021 09:58:20 +0530 Sat, 11 Sep 2021 09:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9993 Applications under Section 30 allow a registered person to seek revocation when registration is cancelled by the proper officer, subject to conditions: outstanding returns must be filed and taxes paid if cancellation arose from non-filing, retrospective cancellations may trigger filing of unfiled returns upon revocation, and applications must follow prescribed forms (REG-21, REG-23, REG-24, REG-22) and timelines. A statutory proviso permits two sequential discretionary extensions by senior officers, and administrative circulars and notifications regulate manual filing, interaction of pending appeals with extended deadlines, and permit only unused extension capacity to be applied to recently announced extended filing windows. Articles Goods and Services Tax - GST Sat, 11 Sep 2021 09:58:20 +0530 https://www.taxtmi.com/article/detailed?id=9993