Registered person, whose registration has been cancelled by the department on or before the 31st day of December 2022, and who has failed to apply for revocation of cancellation of such registration within 30 days.
The said person can apply for revocation of cancellation of such registration up to the 30th day of June 2023 provided that all the returns up to the effective date of cancellation have been filed along with any amount payable towards interest, penalty and late fee in respect of such returns. A person whose appeal against the order of cancellation of registration or the order rejecting the application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the time limit can also apply for revocation of cancellation.
NOTIFICATION
NO. 03/2023 – CENTRAL TAX
New Delhi, dated the 31st March, 2023
G.S.R…..(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act), the Central 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 subsection (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 as the class
of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such
registration, namely:–
(a) the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 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.
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 revocation of cancellation of registration
under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under
sub-section (1) of section 30 of the said Act.
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