https://www.taxtmi.com/circulars?id=67502 Where the due date to file applications for revocation of cancellation of GST registration fell between March 1, 2020 and August 31, 2021 for cancellations under clauses (b) or (c) of sub section (2) of section 29, the filing deadline is extended to September 30, 2021 irrespective of whether applications are not filed, pending, rejected, on appeal, or rejected on appeal. Interaction with the proviso allowing administrative extensions is clarified: no further extension where the full 90 day period expired by August 31, 2021; Commissioner may grant 30 days where 60 days expired; Joint/Additional Commissioner and Commissioner may grant sequential 30 day extensions where only 30 days expired. Effective date: September 6, 2021. en-us Fri, 08 Oct 2021 00:00:00 +0530 Mon, 10 Jun 2024 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67502 Where the due date to file applications for revocation of cancellation of GST registration fell between March 1, 2020 and August 31, 2021 for cancellations under clauses (b) or (c) of sub section (2) of section 29, the filing deadline is extended to September 30, 2021 irrespective of whether applications are not filed, pending, rejected, on appeal, or rejected on appeal. Interaction with the proviso allowing administrative extensions is clarified: no further extension where the full 90 day period expired by August 31, 2021; Commissioner may grant 30 days where 60 days expired; Joint/Additional Commissioner and Commissioner may grant sequential 30 day extensions where only 30 days expired. Effective date: September 6, 2021. Circulars GST - States Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67502