CBIC extends time limit for application for revocation of cancellation of GST registration

The Central Board of Indirect Taxes and Customs(CBIC) has notified the extension of time limit for application for revocation of cancellation of GST registration via issuing Notification.

Due Date for Extension of time limit for application for revocation of cancellation of registration extended to 31st August 2023.

This extension is available for 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 apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act.

The following procedure is to be applied:

(a) the registered person may apply for revocation of cancellation of such registration upto the 31st day of August, 2023;

(b) the application for revocation shall be filed only after furnishing the returns 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 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.

The Notification amending principal NOTIFICATION NO. 3/2023–CENTRAL TAX [G.S.R. 246(E)/F. NO. CBIC-20013/1/2023-GST], DATED 31-3-2023 reads as follows:

The Notification Stated as, “In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 03/2023– Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 246(E), dated the 31st March, 2023.”

In the said notification, for the words, letter and figure “30th day of June, 2023” the words, letter and figure “31st day of August, 2023” shall be substituted.

This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

For Official Notification Download PDF Given Below: