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TMI BlogStandard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the TNGST Act, 2017 and rule 23 of the TNGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... o apply for revocation of cancellation of registration under section 30 of the TNGST Act, 2017 and rule 23 of the TNGST Rules, 2017 -Regarding. Ref: Circular No. 148/04/2021-GST, dated 18.05.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi As you are aware in excise of powers conferred by sub-section (2) of section 1 of the Tamil Nadu Goods and Services ( Second Amendment) Act, 2020 ( Tamil Nadu Act. No. 29 of 2020) Section 30 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as TNGST Act ) was amended and the same has been notified with effect from 01.01.2021 G.O. (Ms) No. 190, Commercial Taxes and Registration Department dated 23.12.2020 published in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said section and rule. 3. As has been provided in section 30 of the TNGST Act, any registered person whose registration is cancelled by the proper officer on his own motion, may apply to such officer in FORM GST REG-21, for revocation of cancellation of registration within 30 days from the date of service of the cancellation order. In case the registered person applies for revocation of cancellation beyond 30 days, but within 90 days from the date of service of the cancellation order, the following procedure is specified for handling such cases: 4.1. Where a person applies for revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registration but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of registration according to the law and procedure laid down in this regard. 5. Procedure similar to that explained in paragraph 4.1 to 4.3 above, shall be followed mutatis-mutandis in case a person applies for revocation of cancellation of registration beyond a period of 60 days from the date of service of the order of cancellation of registration but within 90 days of such date. 6. The circular shall cease to have effect once the independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. Sd/-M.A.Siddique Principal Secretary/ Commissioner of State Tax - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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