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    <title>Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 47/GST-2, dated 21st September, 2021</title>
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    <description>Time for filing applications for revocation of cancellation of registration is extended to September 30, 2021 for all cancellations under clause (b) or (c) of sub section (2) of section 29 where the due date to file fell between March 1, 2020 and August 31, 2021, irrespective of application status. The circular explains interaction with administrative extensions under the proviso to sub section (1) of section 30, specifying when no further extension is available and when the Joint/Additional Commissioner or the Commissioner may grant further extensions beyond September 30, 2021.</description>
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    <pubDate>Fri, 24 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. 47/GST-2, dated 21st September, 2021</title>
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      <description>Time for filing applications for revocation of cancellation of registration is extended to September 30, 2021 for all cancellations under clause (b) or (c) of sub section (2) of section 29 where the due date to file fell between March 1, 2020 and August 31, 2021, irrespective of application status. The circular explains interaction with administrative extensions under the proviso to sub section (1) of section 30, specifying when no further extension is available and when the Joint/Additional Commissioner or the Commissioner may grant further extensions beyond September 30, 2021.</description>
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      <pubDate>Fri, 24 Sep 2021 00:00:00 +0530</pubDate>
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