CBIC has issued clarification vide Circular No. 158/14/2021-GST dated September 06, 2021 regarding extension of time limit to apply for revocation of cancellation of registration following the Notification No. 34/2021-Central Tax dated August 29, 2021.

Through the circular, CBIC has specified 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 CGST Act 2017 till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal.