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 KGST Act, 2017 and rule 23 of the KGST 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 KGST Act, 2017 and rule 23 of the KGST Rules, 2017 https://www.taxtmi.com/circulars?id=65849 A delegated extension regime allows the Joint/Additional Commissioner to grant an initial extension and the Commissioner a further extension where sufficient cause is shown and reasons are recorded; until GSTN portal functionality exists, applicants who apply belatedly must request extension through the proper officer, who forwards it for decision; decisions, hearings and communications follow the prescribed interim procedure, and the circular ceases once portal functionality is available. en-us Fri, 09 Jul 2021 00:00:00 +0530 Fri, 09 Sep 2022 18:46:00 +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 KGST Act, 2017 and rule 23 of the KGST Rules, 2017 https://www.taxtmi.com/circulars?id=65849 A delegated extension regime allows the Joint/Additional Commissioner to grant an initial extension and the Commissioner a further extension where sufficient cause is shown and reasons are recorded; until GSTN portal functionality exists, applicants who apply belatedly must request extension through the proper officer, who forwards it for decision; decisions, hearings and communications follow the prescribed interim procedure, and the circular ceases once portal functionality is available. Circulars GST - States Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65849