To: Members of the Council
Sub: CBIC extends timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been cancelled under clause (b) or clause (c) of section 29(2) of the CGST Act
Dear Member,
Vide Notification No. 34/2021 – Central Tax dated 29th August, 2021. CBIC has extended timelines for filing of application for revocation of cancellation of registration to 30th September, 2021, where due date for filing such application falls between 1st March, 2020 to 31st August, 2021, in cases where registration has been cancelled under clause (b) or clause (c) of section 29(2) of the CGST Act.
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR