GST Notification 23/2023 | Appln to Revoke Cancelation of Reg Timelimit Extd

GST Notification 23/2023-Central Tax dt. 17-Jul-2023

GST Notification – 23/2023:

Amnesty for revocation of cancellation of GST registration-In case of a registered person whose GST registration has been canceled on or before 31st Dec’22 on account of Failure to file returns for six months/two quarters continuously Or Failure to conduct business for a continuous period of six months from the date of registration and such taxpayer did not apply for revocation in REG-21 within 30 days from the date of service of the cancellation order by the GST officer such application for revocation of cancellation of GST Registration can be made up to 30th Jun’23. Such revocation can be applied only after filing the returns along with payment of due taxes along with the interest and late fees up to the date of cancellation of registration.


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