The 49th GST Council Meeting Chaired by Finance Minister Nirmala Sitharaman has extended the Time Limit for Application for Revocation of Cancellation of GST Registration and One Time Amnesty for Past Cases. The Council has recommended amendment in section 30 of CGST Act, 2017 and rule 23 of CGST Rules, 2017 so as to provide that, the time limit for making an application for revocation of cancellation of registration be increased from 30 days to 90 days.
Source Taxscan
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