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 RGST Act, 2017 and Rule 23 of the RGST Rules, 2017. https://www.taxtmi.com/circulars?id=70694 Revocation of cancelled registration may be applied for in FORM GST REG-21 within 30 days of service of the cancellation order. Where the application is delayed but remains within the extended period, the registered person must request extension by letter or email through the proper officer, stating grounds. The jurisdictional extension authority may allow it upon sufficient cause and recorded written reasons, and may grant a personal hearing before rejecting a request. The proper officer then processes the revocation application according to law. en-us Mon, 24 May 2021 00:00:00 +0530 Thu, 06 Aug 2026 10:10:36 +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 RGST Act, 2017 and Rule 23 of the RGST Rules, 2017. https://www.taxtmi.com/circulars?id=70694 Revocation of cancelled registration may be applied for in FORM GST REG-21 within 30 days of service of the cancellation order. Where the application is delayed but remains within the extended period, the registered person must request extension by letter or email through the proper officer, stating grounds. The jurisdictional extension authority may allow it upon sufficient cause and recorded written reasons, and may grant a personal hearing before rejecting a request. The proper officer then processes the revocation application according to law. Circulars GST - States Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70694