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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 HPGST Act, 2017 and rule 23 of the HPGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... machal Pradesh, Excise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, Una, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.02.2021. 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 the case may be, for a period not exceeding thirty days; (b) the Commissioner, for a further period not exceeding thirty days, beyond the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule are provided hereunder. 3. As has been provided in section 30 of the HPGST Act, any registered person whose registration is cancelled by the proper officer on his own motion, may apply to such officer in FORM GST REG-21, for revocation of cancellation of registration within 30 days from the date of service of the cancellation order. In case the registered person applies for revocation of canc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request filed for extension of time limit for revocation of cancellation of registration and on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time limit shall be communicated to the proper officer. However, in case the concerned Joint/A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. This circular shall come into force w.e.f. 18.05.2021 and shall cease to have effect once the independent functionality for extension of time limit for applying in F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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