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TMI BlogStandard operation 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 TSGST Act, 2017 and rule 23 of the TSGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation of registration under section 30 of the TSGST Act, 2017 and rule 23 of the TSGST Rules, 2017- Regarding. The Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing vide Circular No. 148/04/2021-GST dated 18th May, 2021 [1] has issued a standard operation procedure (SOP) for implementation of the provision of extension of time-limit to apply for revocation of cancellation of registration under section 30 the CGST Act, 2017 and rule 23 of the CGST Rules, 2017 regarding in order to ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of registration on sufficient cause being shown and for reasons to be recorded in writing, by: (a) the Additional or Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a) above Consequently, changes have also been made in rule 23 and FORM GST REG-21 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules ) vide notification No.15/2021- Central Tax, dated 18.05.2021. 2. In order to ensure uniformity in the implementation of the provisions of above rule across the field formations, till the time an independent functionality for extension of tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Commissioner, on examination of the request filed for extension of time limit for revocation of cancellation of registration and on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time limit shall be communicated to the proper officer. However, in case the concerned Joint/Additional Commissioner, is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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