Revocation of cancelled GSTIN beyond 90 days by LGSTO'S/SGSTO'S based on Appeal order / High Court orders

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..... ssioner of Commercial Taxes Circular GST No. 01/2022-23 Sub: Revocation of cancelled GSTIN beyond 90 days by LGSTO'S/SGSTO'S based on Appeal order / High Court orders - Regarding, As per Section 29(2)(c), the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where any registered person has not furnished returns fo .....

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..... the High Court, there was no electronic module in place to revoke such cancelled registration. 4. Now a module has been developed and tested in order to revoke cancelled GSTIN beyond 90 days. With the help of the module - Revocation after Appeal / Court Orders, LGSTO's/SGSTO's can revoke cancelled GSTINs of the Tax payers who have not applied for Revocation beyond 90 days and preferred t .....

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