https://www.taxtmi.com/circulars?id=69941 Extension of the time limit to apply for revocation of cancellation of registration under the Assam GST framework is clarified for cases where the due date for filing such application falls within the specified COVID-affected period. The benefit applies to cancellations under clause (b) or clause (c) of section 29(2), regardless of whether the revocation application is unfiled, pending, rejected by the proper officer, pending in appeal, or rejected in appeal. The circular also clarifies how the general extension notification interacts with the additional extension powers under the proviso to section 30(1). en-us Thu, 30 Sep 2021 00:00:00 +0530 Tue, 05 May 2026 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69941 Extension of the time limit to apply for revocation of cancellation of registration under the Assam GST framework is clarified for cases where the due date for filing such application falls within the specified COVID-affected period. The benefit applies to cancellations under clause (b) or clause (c) of section 29(2), regardless of whether the revocation application is unfiled, pending, rejected by the proper officer, pending in appeal, or rejected in appeal. The circular also clarifies how the general extension notification interacts with the additional extension powers under the proviso to section 30(1). Circulars GST - States Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69941