Date for filing application for revocation of cancellation of registration extended 31/08/2021
In view of the notification 34/2021 -Central dated 29th Aug 2021, where the due date of filing of an application for revocation of cancellation of registration falls between 1st March 2020 to 31st August 2021, the time limit for filing of an application for revocation of cancellation of registration is extended to 30th September 2021.
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 CGST 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.
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