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 GGST Act. 2017 and rule 23 of the GGST Rules, 2017

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.... Ahmedabad Dated 5th June, 2021 CIRCULAR No. 148/04/2021-GST No. GSL/GST/S.168/B. 89 Sub: 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 GGST Act. 2017 and rule 23 of the GGST Rules, 2017 As you are aware vide The Gujarat Goods and Services Tax (Amendmen....

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....to as the "GGST Rules") vide notification No.15/2021-State Tax, dated 02.06.2021. 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 on the GSTN portal, the Chief Commissioner of State tax, in exercise of the powers ....

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....s 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 registration to the proper officer by providing the grounds on which such extension is sought. ....

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....st 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 Deputy Commissioner on request for extension of time limit for applying for revocation of cancellation of registration, the proper officer shall process the application for revocation of cancellation of registration acc....