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    <title>Regarding extension of time limit for application for revocation of cancellation of registration</title>
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    <description>Revocation of cancelled GST registration was available under a special procedure for eligible registered persons who had not applied within the prescribed period. An application could be made up to 30 June 2023 only after all returns due up to the effective cancellation date were furnished and all related tax, interest, penalty and late fee were paid. No further extension was available. The procedure also covered persons whose appeals were rejected solely because the revocation application was not filed within time.</description>
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      <description>Revocation of cancelled GST registration was available under a special procedure for eligible registered persons who had not applied within the prescribed period. An application could be made up to 30 June 2023 only after all returns due up to the effective cancellation date were furnished and all related tax, interest, penalty and late fee were paid. No further extension was available. The procedure also covered persons whose appeals were rejected solely because the revocation application was not filed within time.</description>
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