Extension of Date for filing application for revocation of cancellation of registration
The time limit for filing an application for revocation of cancellation of registration has been extended to 30th September, 2021, as per notification 34/2021 -Central Tax dated 29th August 2021, where the due date for filing an application for revocation of cancellation of registration falls between 1st March, 2020 and 31st August, 2021.
The benefit of this notification is extended to all cases in which registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act, 2017, and the due date for filing an application for revocation of cancellation of registration falls between March 1, 2020 and August 31, 2021.
It is further stated that the benefit of notice will apply in circumstances where the application for revocation or cancellation of registration is either pending or has already been denied by the proper officer.
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