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CBIC has released the CGST (Fourth Amendment) Rules, 2021. Under this, a new proviso under Rule 90(3) has been inserted to extend the time period for filing GST Refund Application.
Now the total period available to the taxable person for applying for revocation of cancellation of registration is 30 + 30 + 30 days, which has been explained in this article.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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