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 Manipur GST Act, 2017 and rule 23 of the Manipur GST Rules, 2017

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.... Circular No. 04/2021-GST, dated May 19, 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 Manipur GST Act, 2017 and rule 23 of the Manipur GST Rules, 2017-Regarding As you are aware vide the Manipur Goods and Services Tax (Third Amend....

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.... Goods and Services Tax Rules, 2017 (hereinafter referred to as the "Manipur GST Rules") vide Notification No. 4/2021- State Tax (Rules), dated May 19, 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-limit for applying in Form GST REG-21 is developed ....

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....lowing 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 of cancellation of registrati....

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....portunity 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/Additional Commissioner on request for extension of time-limit for applying for rev....