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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 HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017 - GST - States - 148/04/2021-GST

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..... mirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 2nd July, 2021. Sir, 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 HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017 - reg. As you are aware vide Himachal Pradesh Goods and Servi .....

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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 HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017 - GST - States

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..... der 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, in exercise of powers conferred under section 168 of the HPGST Act, the following guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section and rule are pro .....

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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 HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017 - GST - States

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..... ward the request to the jurisdictional Joint/Additional Commissioner for decision on the request for extension of time limit. 4.2 The Joint/Additional Commissioner, on examination of the request filed for extension of time limit for revocation of cancellation of registration and on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time lim .....

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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 HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017 - GST - States

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..... of 60 days from the date of service of the order of cancellation of registration but within 90 days of such date. 6. This circular shall come into force w.e.f. 18.05.2021 and shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. 7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of this office. Yours Faithfully, Sd/ Yunus, (IAS) Commissione .....

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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 HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017 - GST - States

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