Bihar GST Act Section 148: Deadline Extended to June 30, 2023, for Revocation of Cancelled Registrations. No Further Extensions.
The notification, issued by the Governor of Bihar under section 148 of the Bihar Goods and Services Tax Act, 2017, extends the deadline for registered persons whose GST registration was cancelled under specific clauses of the Act by December 31, 2022. These individuals can apply for revocation of the cancellation until June 30, 2023, provided they submit all due returns and pay any outstanding taxes, interest, penalties, and late fees. No further extensions will be granted. This applies even if an appeal against the cancellation was rejected due to missing the original deadline.
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