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 HPGST Act. - 34/2021-State Tax - Himachal Pradesh SGST

STATE TAXES AND EXCISE DEPARTMENT NOTIFICATION No. 34/2021-State Tax Shimla-2, the 17th September, 2021 No. EXN-F(10)-4/2021-Vol-II. -In partial modification of the notifications of the Government of Himachal Pradesh No. 35/2020-State Tax, dated the 23rd June, 2020, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-4/2020, dated the 24th June, 2020 and No. 14/2021-State Tax, dated the 1st May, 2021, published in the Gazette of Himachal Pradesh vide number EXN-F(10)-4/2021, dated the 21st June, 2021, in exercise of the powers conferred by section 168A of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017(13 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify 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, Sd/- (JAGDISH CHANDER SHARMA), Addl. Chief Secretary (ST E)