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

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....partment File No.- Bikri-kar/Vividh-28/2018-(khand-I) 629 Dated- 09.03.22 From: Dr. Pratima, Commissioner State Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Madam/Sir, Subject: Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to a....

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....the case may be, for a period not exceeding thirty days; (b) the Commissioner, 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 Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the "BGST Rules") vide notification No. S.O. 114 dated 01.07.2021. ....

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

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.... the extension of the time limit shall be communicated to the proper officer. However, in case the concerned Joint/Additional 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....