https://www.taxtmi.com/forum/issue?id=118712 Notifications 7/2023 and 8/2023 refer to eligibility by reference to a registered person, creating a literal exclusion concern for those whose GST registration was already cancelled. Practical interpretation, and the nature of GSTR 10, support applying the amnesty to cancelled registrants who were validly registered during the relevant period. Taxpayers whose registration was cancelled for non filing may apply for revocation within the extended window and must furnish all returns due up to the effective date of cancellation with payment of tax, interest, penalty and late fees to avail the amnesty. en-us Wed, 23 Aug 2023 17:58:26 +0530 Thu, 23 Jan 2025 14:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118712 Notifications 7/2023 and 8/2023 refer to eligibility by reference to a registered person, creating a literal exclusion concern for those whose GST registration was already cancelled. Practical interpretation, and the nature of GSTR 10, support applying the amnesty to cancelled registrants who were validly registered during the relevant period. Taxpayers whose registration was cancelled for non filing may apply for revocation within the extended window and must furnish all returns due up to the effective date of cancellation with payment of tax, interest, penalty and late fees to avail the amnesty. Discussion-Forum GST Wed, 23 Aug 2023 17:58:26 +0530 https://www.taxtmi.com/forum/issue?id=118712