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 MGST Act, 2017 and rule 23 of the MGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... of registration under section 30 of the MGST Act, 2017 and rule 23 of the MGST Rules, 2017 - reg. Ref: Circular No. 148/04/2021-OST dated the 18th May, 2021 issued by the CBIC . As you are aware vide Maharashtra Goods and Services Tax (Second Amendment) Act, 2020, section 30 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ) was amended and the same has been notified with effect from 01.01.2021 vide notification No. 92/2020- State Tax, dated 4.1.2021. The amended provision provides for extension of time limit for applying for revocation of cancellation of registration on sufficient cause being shown and for reasons to be recorded in writing, by: (a) the Additional or Joint Commissioner, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Jurisdictional divisional Joint Commissioner of State Tax shall exercise the powers of extension as provided in clause (a) of the proviso to sub-section (1) of section 30 of the Act. Commissioner of State Tax has already delegated his powers as envisaged under clause (b) of the proviso to sub-section (1) of section 30 of the Act to all the Additional Commissioner of State Tax and hence, all the zonal Additional Commissioner of State Tax shall exercise these powers of extension. 5. Extension by Joint Commissioner of State tax 5. 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, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation of registration according to the law and procedure laid down in this regard. 6. Extension by Additional Commissioner of State tax - Procedure similar to that explained in paragraph 5.1 to 5.3 above, shall be followed mutatis-mutandis in case a person applies for revocation of cancellation of registration beyond a period of 60 days from the date of Service of the order of cancellation of registration but within 90 days of such date. 7. The circular 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. 8. Central Board of Indirect Taxes and Customs (CBIC) has already issued circular 148/04/2021-GST dated the 18th May, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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