Circular regarding SOP for implementation of the provision of extension time limit to apply for revocation of cancellation of registration under Gujarat GST Act, 2017 (Circular dated – 05.06.2021) – Govt. of Gujarat
View PdfCircular regarding SOP for implementation of the provision of extension time limit to apply for revocation of cancellation of registration under Gujarat GST Act, 2017 (Circular dated – 05.06.2021) – Govt. of Gujarat
The amended provision provides for 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 Deputy Commissioner, for a period not exceeding thirty days;
(b) The Joint Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a) above
Consequently, changes have also been made in rule 23 and FORM GST REG-21 of the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the “GGST Rules”) vide notification No.15/2021-State Tax, dated 02.06.2021.ETC.,
