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TMI BlogRevocation of cancellation of registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... GST REG-21, to such proper officer, 4[within a period of ninety days from the date of the service of the order of cancellation of registration],] at the common portal, either directly or through a Facilitation Centre notified by the Commissioner: 5[Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended by the Commissioner or an offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30" 5. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 before it was read as, "Provided that" 6. Substituted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 w.e.f. 01-10-2023 before it was read as, &q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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