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 SGST Act, 2017 and Rule 23 of the SGST 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 SGST Act, 2017 and Rule 23 of the SGST Rules, 2017 https://www.taxtmi.com/circulars?id=69496 The SOP implements an interim procedure for granting administrative extensions to apply for revocation of cancellation of registration where sufficient cause is shown. Applicants who apply after the initial statutory window must request extension via the proper officer, who forwards the request to the Jurisdictional Joint Commissioner; the Joint Commissioner may grant extension with reasons recorded or grant a personal hearing before deciding. Decisions are communicated through the proper officer and the revocation application is then processed under law. The procedure applies mutatis mutandis to later delayed applications and ends once GSTN portal functionality is available. en-us Thu, 09 Sep 2021 00:00:00 +0530 Thu, 19 Mar 2026 15:52:00 +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 SGST Act, 2017 and Rule 23 of the SGST Rules, 2017 https://www.taxtmi.com/circulars?id=69496 The SOP implements an interim procedure for granting administrative extensions to apply for revocation of cancellation of registration where sufficient cause is shown. Applicants who apply after the initial statutory window must request extension via the proper officer, who forwards the request to the Jurisdictional Joint Commissioner; the Joint Commissioner may grant extension with reasons recorded or grant a personal hearing before deciding. Decisions are communicated through the proper officer and the revocation application is then processed under law. The procedure applies mutatis mutandis to later delayed applications and ends once GSTN portal functionality is available. Circulars GST - States Thu, 09 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69496