Amendment notification under Section 168A Central Goods and Services Tax Act, 2017 (12 of 2017) – IGST & UTGST (dated – 29.08.2021) – CBIC
View PdfAmendment notification under Section 168A Central Goods and Services Tax Act, 2017 (12 of 2017) – IGST & UTGST (dated – 29.08.2021) – CBIC
- In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time-limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time-limit for making such application shall be extended up to the 30th day of September, 2021.
