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TMI BlogClarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021- Manipur Tax dated 29 August, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 34/2021- Manipur Tax dated 29 August, 2021 - Reg. Vide Circular No.04/2021-GST, dated 19 May, 2021, detailed guidelines for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as the Manipur GST Act / said Act ) and rule 23 of the Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as the Manipur GST Rules ) have been specified, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. It may be noted that notification No.07/2021-State Tax, dated 3rd May, 2021, as amended, had, inter-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is extended to 30th September, 2021. Accordingly, it is clarified that the benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the Manipur GST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31st August, 2021. It is further clarified that the benefit of notification would be applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer. It is further clarified that the benefit of notification would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not filed any appeal against the rejection- In such cases, taxpayer may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide the said notification. (iv) application for revocation of cancellation of registration was filed, the proper officer rejected the application and appeal against the rejection order is pending before appellate authority- In such cases, appellate authorities shall take the cognizance of the said notification for extension of timelines while deciding the appeal. (v) application for revocation of cancellation of registration was filed, the proper officer rejected the application and the appeal has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of cancellation of registration stands extended up to 30 September, 2021 only; and (ii) where the time period of thirty days since cancellation of registration has not lapsed as on 1 st January, 2021 or where the registration has been cancelled on or after 1 st January, 2021, the time limit for applying for revocation of cancellation of registration shall stand extended as follows: (a)Where the time period of 90 days (initial 30 days and extension of 30 + 30 days) since cancellation of registration has elapsed by 31.08.2021, the time limit to apply for revocation of cancellation of registration stands extended upto 30 September 2021, without any further extension of time by Joint Commissioner/ Additional Commissioner/ Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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