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of <h1>GST Registration Revocation: Deadline Extended to August 31, 2023, for Cancellations Before Dec 31, 2022, u/s 148.</h1> The Central Government, under section 148 of the Central Goods and Services Tax Act, 2017, has issued a notification allowing registered persons whose GST registration was cancelled under specific clauses by December 31, 2022, to apply for revocation of cancellation. The deadline for such applications is extended to August 31, 2023. Applicants must file all due returns and clear any outstanding taxes, interest, penalties, and late fees before applying. No further extension will be provided. This applies even to those whose appeals were rejected due to missing the original deadline specified in section 30 of the Act.
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