Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021 - FIN/REV-3/GST/1/08(Pt-1)(Vol. II)/86 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol. II)/86 Dated: 29th August 2021 NOTIFICATION In partial modification of the notifications of the Government of Nagaland, Finance Department (Revenue Branch), F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol. I)/103 dated the 3rd April 2020, and F. No. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/53 dated the 1st May 2021, in exercise of the powers conferred by section 168A of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the In 1 st day of March 2020 to 31 st day of August 2021, the time limit for making such application shall be extended up to the 30th day of September 2021. (Taliremba) Officer on Special Duty (Finance)