CGST Rules amended to allow filing of application for revocation of cancellation of registration within a period of 30 days from date of service of order of cancellation or within such extended time period. This is made to align with Section 30 of the CGST Act which provides for extension of the time period for filing revocation application.
Circular No. 148/4/2021-GST dated 18.05.2021 has been issued explaining the details of the Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration.