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 GGST Act - 38/1/2017-Fin(R&C)(216)/1886 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(216)/1886 In partial modification of the Government Notification No. 38/1/2017-Fin(R C)(148), dated the 5th June, 2020, published in the Official Gazette, Extraordinary, Series I No. 10, dated the 8th June, 2020 and No. 38/ 1/2017-Fin(R C)(199)/1408, dated the 25 th May, 2021, published in the Official Gazette, Extraordinary, Series I No. 8, dated the 26 th May, 2021, in exercise of the powers conferred by section 168A of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act), the Government of Goa, 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. 2. This notification shall be deemed to have come into force with effect from 29th day of August, 2021. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 27th September, 2021.