Standard operation 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 TSGST Act, 2017 and rule 23 of the TSGST Rules, 2017

Standard operation 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 TSGST Act, 2017 and rule 23 of the TSGST Rules, 2017 https://www.taxtmi.com/circulars?id=66669 The SOP implements the statutory extension mechanism allowing applicants who file for revocation of cancelled GST registration after the ordinary period to request additional time by showing sufficient cause; requests are submitted to the proper officer, forwarded to the Joint/Additional Commissioner for examination and written reasons, who may grant extension or offer a hearing, after which the proper officer processes the revocation application; a similar staged procedure applies for subsequent extension stages and remains until GSTN portal functionality is available. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 Jul 2023 18:14:00 +0530 TaxTMI RSS Generator Standard operation 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 TSGST Act, 2017 and rule 23 of the TSGST Rules, 2017 https://www.taxtmi.com/circulars?id=66669 The SOP implements the statutory extension mechanism allowing applicants who file for revocation of cancelled GST registration after the ordinary period to request additional time by showing sufficient cause; requests are submitted to the proper officer, forwarded to the Joint/Additional Commissioner for examination and written reasons, who may grant extension or offer a hearing, after which the proper officer processes the revocation application; a similar staged procedure applies for subsequent extension stages and remains until GSTN portal functionality is available. Circulars GST - States Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66669