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    <title>Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021</title>
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    <description>The time limit to apply for revocation of cancellation of GST registration for cases where the due date fell between March 2020 and August 2021 is extended to 30th September, 2021 for registrations cancelled under the provisions addressing non-compliance. The extension applies regardless of application status (not filed, pending, rejected, or appealed); officers must process or accept fresh applications accordingly. The circular clarifies how this extension interacts with the statutory proviso allowing additional administrative extensions, specifying when further discretionary extensions by senior officers may or may not be available.</description>
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    <pubDate>Wed, 08 Sep 2021 00:00:00 +0530</pubDate>
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      <title>Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021</title>
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      <description>The time limit to apply for revocation of cancellation of GST registration for cases where the due date fell between March 2020 and August 2021 is extended to 30th September, 2021 for registrations cancelled under the provisions addressing non-compliance. The extension applies regardless of application status (not filed, pending, rejected, or appealed); officers must process or accept fresh applications accordingly. The circular clarifies how this extension interacts with the statutory proviso allowing additional administrative extensions, specifying when further discretionary extensions by senior officers may or may not be available.</description>
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      <pubDate>Wed, 08 Sep 2021 00:00:00 +0530</pubDate>
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