1. Standard Operating procedures for implementation of the provisions of extension of time limit to apply for the revocation of cancellation of registration
As per the Circular no 148/04/2021-GST, where the person applies for the revocation of cancellation of the registration beyond a period of 30 days from the date of order of revocation of order but within a period of 90 days. Person applies for the revocation of cancellation of registration beyond a period of 30 days but within a period of 90 days: –
Applicant shall make a request to the proper officer by mail or letter by providing the grounds on which extension is sought. The proper officer shall forward the request to the Jurisdictional Joint /Additional Commissioner for the decision.
In case the request for the extension is accepted by the Joint/Additional Commissioner, the acceptance shall be communicated to the proper officer and if the extension is not accepted then the final decision shall be taken after giving an opportunity of being heard given to the applicant.
In case of rejection of the request for the extension of time limit, the grounds of rejection shall be communicated to the applicant through the proper officer.
The circular shall cease to have any effect when independent functionality for the extension of time limit for applying in Form GST REG-21 is developed on GSTN portal.