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 2021
Quick Summary
This notification outlines the Standard Operating Procedure (SOP) for implementing the extension of time limit to apply for the revocation of cancellation of GST registration. It specifically addresses provisions under Section 30 of the CGST Act, 2017, and Rule 23 of the CGST Rules, 2017. The aim is to provide a clear process for taxpayers seeking to reinstate their cancelled registration.


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FAQ :

This notification seeks to prescribe a Standard Operating Procedure (SOP) for the implementation of extending the time limit to apply for the revocation of cancellation of GST registration.

The relevant sections are Section 30 of the CGST Act, 2017, and Rule 23 of the CGST Rules, 2017.

It means the process of applying to have a cancelled GST registration reinstated.

Yes, it prescribes a Standard Operating Procedure (SOP) for implementing the extension of the time limit to apply for revocation.

 
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