Notification No. 03/2023
Date: March 31, 2023
Subject: Extension of time limit for application for revocation of cancellation of GST registration.
Description:
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.
Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.
No further extension beyond the notified date is allowed.
Effective Date of Notification:
31 March 2023