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 TNGST Act, 2017 and rule 23 of the TNGST 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 TNGST Act, 2017 and rule 23 of the TNGST Rules, 2017 https://www.taxtmi.com/circulars?id=65505 This SOP operationalises the amended provision permitting staged extensions for filing FORM GST REG-21: applicants who file beyond the initial period must request extension by letter or e mail to the proper officer, who forwards it to the jurisdictional Joint/Additional Commissioner. The Commissioner or Joint/Additional Commissioner may extend time on sufficient cause with reasons recorded, may grant personal hearing if needed, and must communicate grant or rejection via the proper officer; on a grant, the proper officer will process the REG-21 application. The SOP applies until GSTN portal functionality is available. en-us Tue, 21 Sep 2021 00:00:00 +0530 Mon, 18 Apr 2022 17:47:00 +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 TNGST Act, 2017 and rule 23 of the TNGST Rules, 2017 https://www.taxtmi.com/circulars?id=65505 This SOP operationalises the amended provision permitting staged extensions for filing FORM GST REG-21: applicants who file beyond the initial period must request extension by letter or e mail to the proper officer, who forwards it to the jurisdictional Joint/Additional Commissioner. The Commissioner or Joint/Additional Commissioner may extend time on sufficient cause with reasons recorded, may grant personal hearing if needed, and must communicate grant or rejection via the proper officer; on a grant, the proper officer will process the REG-21 application. The SOP applies until GSTN portal functionality is available. Circulars GST - States Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65505