Notification under section 148 for extension of time limit for application for revocation of cancellation of registration under the BGST Act, 2017

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....e Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017) (hereinafter referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to appl....

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....or revocation of cancellation of registration shall be available in such cases. Explanation: For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for ....