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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-State Tax dated 05.01.2022</title>
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    <description>Notification No. 34/2021-State Tax extends the due date to 30 September 2021 for filing applications to revoke cancellation of GST registration where the original due date fell between 1 March 2020 and 31 August 2021 and where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29; the extension applies to unfiled, pending, rejected and appealed cases and officers and appellate authorities must consider the notification when processing or deciding such matters.</description>
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      <description>Notification No. 34/2021-State Tax extends the due date to 30 September 2021 for filing applications to revoke cancellation of GST registration where the original due date fell between 1 March 2020 and 31 August 2021 and where cancellation occurred under clause (b) or clause (c) of sub section (2) of section 29; the extension applies to unfiled, pending, rejected and appealed cases and officers and appellate authorities must consider the notification when processing or deciding such matters.</description>
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