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 KGST Act. - S. R. O. No. 775/2021 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.109/2021/TAXES. Dated, Thiruvananthapuram, 28th October, 2021 12th Thulam, 1197 S. R. O. No. 775/2021 In partial modification of the notification issued under G.O.(P) No.117/2020/TAXES. dated 30th September, 2020 and published as S.R.O. No.631/2020 in the Kerala Gazette Extraordinary No.2243 dated 30th September, 2020 and notification issued under G.O.(P) No.56/2021/TAXES. dated 26th July, 2021 and published as S.R.O. No.566/2021 in the Kerala Gazette Extraordinary No.2219 dated 27th July, 2021, in exercise of the powers conferred by section 168A of the Kerala State Goods and Services Tax Act, 2017 (20 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 Government, 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 on the 29th day of August, 2021 By order of the Governor, RAJESH KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Goods and Services Tax Council, the Government have extended timelines for filing of application for revocation of cancellation of registration to 30th September, 2021, where due date for filing such application falls between 1st March, 2020 to 31st August, 2021, in cases where registration has been cancelled under clause (b) or clause (c) of section 29(2) of the Central Goods and Services Tax Act. The notification is intended to achieve the above object.