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 BGST Act - S.O. 135 - Bihar SGST

COMMERCIAL TAX DEPARTMENT NOTIFICATION 27th September 2021 S.O. 135, Dated 27th September 2021 - In partial modification of the notifications of the Commercial Taxes Department notification No. S.O. 129 dated the 09th June, 2020, published in the Bihar Gazette, Extraordinary, vide number 348, dated the 09th June, 2020 and notification No. S.O. 115 dated the 01st July, 2021, published in the Bihar Gazette, Extraordinary, vide number 564, dated the 01st July, 2021, in exercise of the powers conferred by section 168A of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, 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 subsection (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. [(File No. Bikri kar/GST/vividh-21/2017 (Part-12) 1976] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.