Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022 - 03/2023 - Central GST (CGST)

Special GST revocation window until 31 August 2023 for registrations cancelled under section 29(2)(b)/(c) if section 30 missed

Registered persons whose GST registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who failed to seek revocation within the period under section 30 are permitted a special revocation window until 31 August 2023. Revocation applications are allowed only after filing all returns due up to the effective cancellation date and paying the tax, interest, penalties and late fees assessed by those returns. No further extensions of this filing period will be granted. The provision also covers persons whose appeals were dismissed for non-compliance with the section 30 time limit.