Notification No. 03/2023
Date: March 31, 2023
Subject: Special procedure extending time limit for revocation of cancellation of GST registration.
Description:
This notification allows registered persons whose registrations were cancelled on or before 31 December 2022 to apply for revocation up to 30 June 2023. Applicants must first file all pending returns and pay tax, interest, penalty, and late fee. No further extension is permitted beyond this window.
Amendment:
Yes it has been amended through notification 23/2023,