Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the MGST Act. - 34/2021-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 7th September 2021. NOTIFICATION Notification No. 34/2021 State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1021/C.R.81A/Taxation-1. - In partial modification of the notifications of the Government of Maharashtra, in the notifications of the Finance Department No. GST-1020/ C.R.50/Taxation-1. [Notification No. 35/2020 State Tax], dated the 13th May, 2020, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 111, dated the 13th May, 2020, and Notification No. GST-1021/C.R.47(C)/Taxation-1. [Notification No. 14/2021 State Tax], dated the 6th May 2020, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 126, dated the 6th May 2020. In exercise of the powers conferred by section 168A of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government.