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

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....MERCIAL TAXES Vikrikar Bhavan, Old High Court Building, Panaji Goa Pin code 403001 CCT/26-4/2017-18/D/683 Dated: 17th June, 2021 CIRCULAR (No. 1/2021-22 - GST) 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 Goa GST Act, 2017 and rule 23 of th....

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....ntly, changes have also been made in rule 23 and FORM GST REG- 21 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the "Goa GST Rules") vide notification no. 38/1/2017-Fin(R&C)(200)/1469, dated 9th June, 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....

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....m 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 registration but within 60 days of such date, the said person may request, through letter or e-mail, for extension of time limi....

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....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 concerned, through the proper officer. 4.3 On receipt of the decision of the Additional Commissioner on request for extension of ....