Instructions regarding Amnesty scheme for revocation of cancellation of GST registration

Amnesty scheme for GST registration revocation allows late revocation applications within a specified window, subject to return filing and payment.

A temporary amnesty allows taxpayers whose GST registrations were cancelled on or before 31 December 2022 and who missed the statutory revocation period to apply for revocation between 1 April and 30 June 2023. The scheme covers new applications, pending applications, rejected applications and certain appeal situations; taxpayers may file fresh applications while withdrawing or resolving appeals. Proper officers must process online applications in the usual manner and must ensure all returns due up to the effective cancellation date are filed and all tax, interest, penalty and late fees are paid before revocation.