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 WBGST Act, 2017 and rule 23 of the WBGST Rules, 2017

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....E OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 08/2021 (Corresponding Central Circular No. 148/04/2021-GST) DATED: 30.06.2021 Subject: 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 WBGST Act, 2017 and rule 23 of the WBGST R....

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....so been made in rule 23 and FORM GST REG-21 of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred to as the "WBGST Rules") vide notification No. 609-F.T., dated 03.06.2021 w.e.f. 18.05.2021. 2. In order to ensure uniformity in the implementation of the provisions of above rule across the field formations, till the time an independent functionality for extension of time lim....

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....he cancellation order, the following procedure is specified for handling such cases: 4.1. Where a person applies for revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registration but within 60 days of such date, the said person may request, through letter or e-mail, for extension of time limit to apply for revocation ....

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....which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communicated to the person concerned, through the proper officer. 4.3 On receipt of the decision of the Joint/ Senior Joint Commissioner on request for exte....