TaxTMI 
TaxTMI 
Instructions regarding Amnesty scheme for revocation of cancellation of GST registration
X X X X Extracts X X X X
X X X X Extracts X X X X
....e, 8th Floor, GST Bhavan, Mazgaon, Mumbai-400010 INTERNAL CIRCULAR (Restricted Circular for office use only) Sub.: Instructions regarding Amnesty scheme for revocation of cancellation of GST registration ...reg. Ref.: Notification No. 03/2023 - State Tax/Central Tax dated 31st March, 2023. Synopsis A special procedure is notified through which a registered person, whose reg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red under the scope of the said notification 2.1 This special procedure will be applicable to the cases wherein the application for the purpose of revocation of cancellation of registration is being filed during the period from 1st April 2023 to 30th June 2023. But, limited to where registration which has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or befor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Clarification 1 The application for revocation of cancellation of registration has not been filed by the taxpayer Taxpayer can file an online application for revocation before the proper officer during the period as provided vide the said notification and proper officer shall process such application. 2 The application for revocation of cancellation of registration has already been ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....esh application for revocation and the proper officer shall process it. Simultaneously, taxpayer shall withdraw the appeal or appeal officer shall dispose off the appeal 5 The application for revocation of cancellation of registration was filed, the proper officer rejected the application and the appeal has been decided against the taxpayer Taxpayer may file fresh application for revocati....