SOP for extension of time limit to apply for revocation of cancellation of registration:
CBIC has issued Notification No. 15 /2021 – Central Tax dated 18th May 2021 and Circular No. 148/04/2021-GST dated 18th May, 2021 specifying Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration u/s 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
Source Taxguru
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