CBIC Prescribes Standard Operating Procedure (SOP) for Implementation of New Provisions for Revocation of GST Cancellation in the Wake of COVID-19

Vide Circular No. 148/04/2021-GST, the CBIC has prescribed Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.

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