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 SGST Act, 2017 and Rule 23 of the SGST Rules, 2017

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....Government of Andhra Pradesh Commercial Taxes Department Proceedings of the Chief Commissioner of State Tax Andhra Pradesh Present: SRI S. RAVI SANKAR NARAYAN, I.R.S. Circular No. 03/2021(State), IN REFERENCE TO 148/04/2021(Central), 09/09/2021 Subject: Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancel....

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....or a further period not exceeding thirty days, beyond the period specified in clause (a)." Consequently, changes have also been made in Rule 23 and FORM GST REG-21 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the "SGST Rules") vide G.O.Ms.No 206, Revenue(CT- Il) Department, dated 03.08.2021 2. In order to ensure uniformity in the implementation of the ....

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....on 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 revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registrati....

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....d to the proper officer. However, in case the concerned Jurisdictional Joint Commissioner, 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 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 conc....