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 TNGST Act, 2017 and rule 23 of the TNGST Rules, 2017

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..... XES EZHILAGAM, CHENNAI- 600 005 PRESENT: Thiru M.A. SIDDIOUE I.A.S , PRINCIPAL SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 6/2021 - TNGST (PP6/GST-15003/28/2021) Dated: 21.09.2021 Sub: 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 TNGST Act, 2017 and rul .....

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..... or 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 period specified in clause (a) above Consequen .....

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..... ion for extension of time limit for applying for revocation of cancellation of registration under the said section and rule. 3. As has been provided in section 30 of the TNGST 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 o .....

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..... equest for extension of time limit. 4.2 The Joint/Additional Commissioner, on examination of the 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 t .....

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..... dure similar to that explained in paragraph 4.1 to 4.3 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. 6. The circular shall cease to have effect once the independent functionality for extension of time .....

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