Seeks to extend the timelines for filing of application for revocation of cancellation of registration to 30.09.2021, under section 168A of the WBGST Act, where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021, in cases where registrations have been cancelled for non-furnishing of returns in GSTR-3B/GSTR-4 - 1004–F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1004 F.T. Dated, Howrah, the 14th day of September, 2021 (Corresponding Central Notification No. 34/2021-Central Tax) In partial modification of this Department notifications No. 431-F.T., dated the 31st March, 2021, published in the Kolkata Gazette, Extraordinary, Part I, and No. 608-F.T., dated the 3rd June, 2021, published in the Kolkata Gazette, Extraordinary, Part I, in exercise of the powers conferred by section 168A of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to notify 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 1st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021. 2. This notification shall be deemed to have come into force with effect from the 29th day of August, 2021. By order of the Governor, MALAY GHOSH, IAS Additional Secretary to the Government of West Bengal.