Seeks to allow filing an application for revocation of cancellation of R.C. whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30.

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....GST - States<br>West Bengal SGST<br>West Bengal SGST<br>GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 595-F.T. Dated, Howrah, the 12th day of April, 2023 [Corresponding Central Notification No. 3/2023-Central Tax] In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred....

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....s due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of such returns; (c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. Explanation: For the pur....