Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 23/2023 dated 17th July, 2023 to further extend time limit for application for revocation of cancellation of registration.
Taxpayers whose registration has been cancelled on or before the 31st day of December, 2022 due to non-furnishing of GST returns and who has failed to apply for revocation of cancellation of such registration within 30 days from the date of service of cancellation order as the class of registered persons who shall follow the special procedure as mentioned below in respect of revocation of cancellation of such registration:
a) the registered person may apply for revocation of cancellation of such registration upto 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 such returns;
c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.
Further it has also been clarified, the person who has failed to apply for revocation of cancellation of registration within the stipulated time period includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the specified time.
Source: Central Board of Indirect Taxes & Customs (CBIC)
