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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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Circular No : 148/04/2021-GSTPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/Circular_Refund_148.pdf