NOTIFICATION
New Delhi, the 29th August, 2021
No. 34/2021 – Central Tax
G.S.R. 600(E).—In partial modification of the notifications of the Government of India in the Ministry of
Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and
No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, in exercise of the powers conferred by section
168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the
said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the
Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of
section 29 of the said Act and the time-limit for making an application of revocation of cancellation of registration
under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day
of August, 2021, the time-limit for making such application shall be extended up to the 30th day of September, 2021.