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CBIC Issued SOP for Extension of Time Limit to Apply for Revocation of Cancellation of Registration

The CBIC vide its Circular No. 148/04/2021-GST dated 18th May 2021, has provided Standard Operating Procedure (SOP) for uniform implementation of the provision of extension of time limit to apply for revocation of cancellation of registration in FORM GST REG-21 beyond 30 days.

Notification No. 15 /2021 – Central Tax dated 18th May 2021, made certain amendments in Rule 23 of the CGST Rules, 2017 allowing the Additional Commissioner or the Joint Commissioner or the Commissioner to grant extension for filing the said revocation.

The circular shall cease to have effect once an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal.

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