TMI BlogStandard 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 CGST Act, 2017 and rule 23 of the CGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... try of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, dated the 18th May, 2021 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) Madam/Sir, Subject: Standard Operating Procedure (SOP) for implementation of the provision of ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding thirty days, beyond the period specified in clause (a) above Consequently, changes have also been made in rule 23 and FORM GST REG-21 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules ) vide notification No.15/2021- Central Tax, dated 18.05.2021 . 2. In order to ensure uniformity in the implementation of the provisions of above rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson applies for revocation of cancellation beyond 30 days, but within 90 days from 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, in case the concerned Joint/Additional Commissioner, is not satisfied with the grounds on 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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