Amendment in Time Limit for Making Application for Revocation of Cancellation of Registration in GST
Section 30 of the CGST Act, 2017 deals with ‘Revocation of Cancellation of Registration’. Finance Act, 2020 made a significant amendment in this Section, w.e.f. 1st January 2021, vide notification No. 92/2020- Central Tax, dated 22nd December 2020, which increased the time limit to apply for revocation of a cancelled registration, subject to obtaining approval from the higher authorities.
Source Taxguru
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