Revocation of cancelled GST registration: applications allowed until June 30, 2023 subject to filing returns and payment of dues. Persons whose GST registration was cancelled under Section 29(2)(b) or (c) on or before December 31, 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to June 30, 2023, provided they furnish all returns due up to the effective date of cancellation and pay tax, interest, penalty and late fee due under those returns; no further extension will be allowed.
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 cancelled GST registration: applications allowed until June 30, 2023 subject to filing returns and payment of dues.
Persons whose GST registration was cancelled under Section 29(2)(b) or (c) on or before December 31, 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to June 30, 2023, provided they furnish all returns due up to the effective date of cancellation and pay tax, interest, penalty and late fee due under those returns; no further extension will be allowed.
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