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 UPSGST Act, 2017 and rule 23 of the UPSGST Rules, 2017 https://www.taxtmi.com/circulars?id=69477 The SOP prescribes that where an applicant files for revocation of cancellation beyond 30 days but within 90 days, the proper officer will forward a written or e mail request with grounds to the Joint Commissioner (Executive) for consideration; the Joint Commissioner may grant up to 30 days' extension with reasons recorded or grant a personal hearing before deciding. An analogous procedure applies for the subsequent 30 day extension by the Additional Commissioner Grade 1. The manual procedure operates until an electronic GSTN functionality for FORM GST REG 21 is developed. en-us Wed, 25 Aug 2021 00:00:00 +0530 Thu, 19 Mar 2026 12:28:00 +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 UPSGST Act, 2017 and rule 23 of the UPSGST Rules, 2017 https://www.taxtmi.com/circulars?id=69477 The SOP prescribes that where an applicant files for revocation of cancellation beyond 30 days but within 90 days, the proper officer will forward a written or e mail request with grounds to the Joint Commissioner (Executive) for consideration; the Joint Commissioner may grant up to 30 days' extension with reasons recorded or grant a personal hearing before deciding. An analogous procedure applies for the subsequent 30 day extension by the Additional Commissioner Grade 1. The manual procedure operates until an electronic GSTN functionality for FORM GST REG 21 is developed. Circulars GST - States Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69477