Revocation of GST registration: eligible cancelled registrants may apply for revocation subject to returns and payment conditions. Affected persons whose registrations were cancelled under specified clauses and who missed the statutory period may apply for revocation until 30th June, 2023; applications must be filed only after furnishing all returns due up to the effective date of cancellation and paying the tax, interest, penalty and late fee shown in those returns, and no further extension will be available. The class includes those whose appeals were rejected for failure to meet the original time limit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revocation of GST registration: eligible cancelled registrants may apply for revocation subject to returns and payment conditions.
Affected persons whose registrations were cancelled under specified clauses and who missed the statutory period may apply for revocation until 30th June, 2023; applications must be filed only after furnishing all returns due up to the effective date of cancellation and paying the tax, interest, penalty and late fee shown in those returns, and no further extension will be available. The class includes those whose appeals were rejected for failure to meet the original time limit.
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