The Central Board of Indirect Taxes and Customs (CBIC) has extended the timelines for filing applications for the revocation of cancellation of GST registration vide notification no. 34/2021-Central Tax dated August 29, 2021.
The timelines for filing of the application for revocation of cancellation of registration has been extended to September 30, 2021, where the due date of filing of the application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021. Also, the extension would be applicable only in those cases where registrations have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act.
*Tanvi Singh, Editorial Assistant has reported this brief.