Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
Last updated: 16 July 2021Notice Date : 18 May 2021
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Circular No : 148/04/2021-GSTPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular_Refund_148.pdf