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of <h1>GST Registration Revocation in Maharashtra: Special Procedure for Cancellations Before Dec 31, 2022, Now Open Until June 30, 2023.</h1> The circular outlines a special procedure for revoking the cancellation of GST registrations in Maharashtra. It applies to registrations canceled under specific clauses by December 31, 2022, where revocation applications were not filed within the specified period. The procedure allows applications from April 1 to June 30, 2023, including cases pending or rejected by officers or appellate authorities. Taxpayers must file all due returns and settle any outstanding taxes, interest, penalties, and fees before revocation. The circular instructs officers to process applications accordingly and address any difficulties in adherence to these guidelines.
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