#cakavita,
#cakavitadhingra@gmail.com,
#RevocationOfGSTRegistration,
#notification no. 03/2023,

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Notification No.- 03/2023–CENTRAL TAX
In exercise of the powers conferred by section 148
of the CentralGoods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the saidAct), the Central Government, on the recommendations of the Council, herebynotifies that the registered person, whose registration has been cancelled underclause (b) or clause (c) of sub-section (2) of section 29 of the said Act on or beforethe 31st day of December, 2022, and who has failed to apply for revocation ofcancellation of such registration within the time period specified in section 30
of thesaid Act as the class of registered persons who shall follow the following specialprocedure in respect of revocation of cancellation of such registration, namely:–

(a) the registered person may apply for revocation of cancellation of suchregistration upto the 30th day of June, 2023;

(b) the application for revocation shall be filed only after furnishing the returns dueupto the effective date of cancellation of registration and after payment of anyamount due as tax, in terms of such returns, along with any amount payable towardsinterest, penalty and late fee in respect of the such returns;

(c) no further extension of time period for filing application for revocation ofcancellation of registration shall be available in such cases.

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