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 Chhattisgarh Goods and Services Tax Act, 2017 - 34/2021 – State Tax - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan Atal Nagar, the 13th October 2021 NOTIFICATION No. 34/2021 State Tax No. F 10-46/2021/CT/V(76). ⸺ In partial modification of the State Government, on the recommendations of the Council, hereby makes the following amendment in the Notification No. 35/2020-State Tax, No. F 10-83/2020/CT/V(118), Chhattisgarh Commercial Tax Department, dated the 19th November, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 615, dated the 1st December, 2020, and the State Government, on the recommendations of the Council, hereby makes the following amendment in the Notification No. 14/2021-State Tax, No. F 10-38/2021/CT/V(46), Chhattisgarh Commercial Tax Department, dated the 18th June, 2021, published in the Gazette (Extraordinary) of Chhattisgarh, No. 356, dated the 28 th June, 2021, in exercise of the powers conferred by section 168A of the Chhattisgarh Goods and Services Tax Act, 2017 (7 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 State 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 up to the 30 th day of September, 2021. 2. This notification shall be deemed to have come into force with effect from the 29th day of August, 2021. By order and in the name of the Governor of Chhattisgarh, GAURAV DWIVEDI, Principal Secretary.