Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022

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...., 2023. S.O. 380.-In exercise of the powers conferred by Section 148 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereinafter referred to as the said Act), the Jammu and Kashmir Government, 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....

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....spect of such returns ; (c) no further extenssion of time period for filing applications 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 said Act includes a per....