The last date to apply for revocation of cancellation of GST registration has been extended to 30th September 2021. However, there is confusion among a few taxpayers regarding the extension of the due date. Also, they are concerned whether they can apply for revocation after 30.09.2021 by obtaining approval from the appropriate authority.
So, to clarify these issues and give more clarity to the taxpayers, the CBIC issued circular 158/14/2021-GST. This video decodes the CBIC circular.
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This video covers:
00:00 Introduction
01:28 What is the extended due date for revocation?
01:55 Cases in which the taxpayers can apply for revocation
02:24 Action to be taken by the taxpayer
04:06 Applying for revocation after 30th September 2021
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