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 ..... H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, Una, Sirmour, Bilaspur, Hamirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 2 nd July, 2021. Sir, Subject: Standard 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, 2017 reg. As you are aware vide Himachal Pradesh Goods and Services Tax (Amendment) Act, 2020 (12 of 2020), section 30 of the Himachal Pradesh Goods and Services Tax Act, 2017 (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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, the said person may request, through letter or e-mail, for extension of time limit to apply for revocation of cancellation of regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove, 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. 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 FORM GST REG-21 is developed on the GSTN portal. 7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of this office. Yours Faithfully, Sd/ Yunus, (IAS) Commissioner of State Taxes and Excise, Himachal Pradesh - Circular - Trade Notice - Public Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
