CBIC provides Extension for Filing of Revocation of Cancellation of GST Registration
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- By Chetan Kulasri
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- Last Updated on 3 April, 2023
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Notification No. 03/2023–Central Tax dated March 31st, 2023
The CBIC has issued notification to prescribe special procedure in respect of revocation of cancellation of registration which are cancelled on or before 31st December, 2022 and the taxpayer has failed to file revocation with time prescribed.
It is provided that the taxpayer can apply for revocation of cancellation of such registration up to 30th June, 2023 but only after furnishing the returns due up to the effective date of cancellation of registration and payment of taxes with interest, penalty & late fees.
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