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

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....NER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM KAR BHAWAN :: DISPUR, GUWAHATI-6 **** CIRCULAR NO. 101/2021-GST Dated Dispur the 21st May, 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 Assam GST Act, 2017 and rule 23 of the Assam GST....

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....ST REG-21 of the Assam Goods and Services Tax Rules, 2017. 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 on the GSTN portal, the Principal Commissioner of State tax, in exercise of its powers conferred by sectio....

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....ocation 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 registration to the proper officer by providing the grounds on which such extension is sought. The prop....

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....er. 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 revocation of cancellation of registration, the proper officer shall process the application for....