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

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....he Commissioner, Commercial Tax, Uttar Pradesh, (GST Section) Letter No. GST/2021-22/15/Commercial Tax Lucknow: Dated: 25 August, 2021 To All Zonal Additional Commissioner, Grade -1, Additional Commissioner, Grade -2, (S.I.B.) Joint Commissioner, (Executive/Corporate Circle/S.I.B) Commercial Tax, Uttar Pradesh. Subject: Standard Operating Proce....

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....t Commissioner (Executive), for a period not exceeding thirty days; (b) the Additional Commissioner Grade-1, for a further period not exceeding thirty days, beyond the period specified in clause (a) above Consequently, changes have also been made in rule 23 and FORM GST REG-21 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "UPSGST Rules") vide N....

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....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 beyond 30 days, but within 90 days from the date of service of the cancellation order, the following procedure is specified for handling such cases: 4.1 Where a person applies for r....

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.... limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time limit shall be communicated to the proper officer. However, in case the concerned Joint Commissioner (Executive), is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the ....