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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tension of  time limit to apply for revocation of cancellation of registration under section 30 of the TNGST Act, 2017 and rule 23 of the TNGST Rules, 2017 -Regarding. Ref: Circular No. 148/04/2021-GST, dated 18.05.2021  issued  by  Ministry  of  Finance, Department of Revenue, Government of India, New Delhi As you are aware in excise of powers conferred by sub-section  (2) of section 1 of the Tamil Nadu Goods and Services ( Second Amendment) Act, 2020 ( Tamil Nadu Act. No. 29 of 2020) Section 30 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "TNGST Act") was amended and the same has been notified with effect from  01.01.2021 G.O. (Ms) No.  190, Commercial&nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T REG-21 is developed on the GSTN portal, the Board, in exercise of its powers conferred by section 168  of the TNGST Act, hereby provides the following guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section and rule. 3. As has been provided in section 30 of the TNGST Act, any registered person  whose  registration  is cancelled  by the  proper officer on  his own motion, may apply to such officer in FORM GST REG-21, for revocation of cancellation of registration within 30 days from the date of service of the cancellation order. In case the registered person applies for revocation of cancellation beyon....