Extension of time limit for application for revocation of cancellation of registration

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.... TAX ACT, 2017. No. MGST-1023/C.R.-18(1) /Taxation-1.--In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter in this notification referred to as the "said Act"), the Government of Maharashtra on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled und....

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....interest, penalty and late fee in respect of the 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 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....