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    <title>Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022</title>
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    <description>Registered persons whose GST registration was cancelled on or before 31 December 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to 30 June 2023 only after furnishing returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension of time will be available, and persons whose appeals were rejected for failure to meet the original time limit are included. The notification is deemed effective from 31 March 2023.</description>
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      <description>Registered persons whose GST registration was cancelled on or before 31 December 2022 and who failed to apply for revocation within the statutory period may apply for revocation up to 30 June 2023 only after furnishing returns due up to the effective date of cancellation and paying tax, interest, penalty and late fee; no further extension of time will be available, and persons whose appeals were rejected for failure to meet the original time limit are included. The notification is deemed effective from 31 March 2023.</description>
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