Revocation of cancelled GST registration gets a limited filing extension, subject to return compliance and tax payment. Extension of the time limit for revocation of cancellation of registration applies to registered persons whose registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who failed to apply within the time prescribed in section 30. They may apply up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and payment of tax, interest, penalty, and late fee. No further extension is available.
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 gets a limited filing extension, subject to return compliance and tax payment.
Extension of the time limit for revocation of cancellation of registration applies to registered persons whose registration was cancelled under section 29(2)(b) or (c) on or before 31 December 2022 and who failed to apply within the time prescribed in section 30. They may apply up to 30 June 2023, subject to furnishing all returns due up to the effective date of cancellation and payment of tax, interest, penalty, and late fee. No further extension is available.
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