GST Notification 34/2021-Central Tax ,dt. 29-08-2021
Government has also extended the timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where the due date of filing of application for revocation of cancellation of registration falls between 01.03.2020 to 31.08.2021. The extension would be applicable only in those cases where registrations have been cancelled due to non-filing of returns for three/ six consecutive tax periods (by a composition dealer or any other taxpayer respectively)