Date: |
31-03-2023
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Notification No: |
NOTIFICATIONNO. 03/2023 – CENTRAL TAX
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Issuing Authority: |
GST
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Type: |
Central Tax Notifications
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File No: |
[F. No. CBIC-20013/1/2023-GST] |
Subject: |
Extension of time limit for application for revocation of cancellation of registration
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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATIONNO. 03/2023 – CENTRAL TAX
New Delhi, dated the 31st March, 2023
G.S.R.....(E).—In exercise of the powers conferred by section 148 of the
Central Goods and Services Tax Act, 2017
(12 of 2017) (hereinafter referred to as the said Act), the Central Government,
on the recommendations of the Council,
hereby notifies that the registered person, whose registration has been
cancelled under clause (b) or clause (c) of sub section (2) of section 29 of the
said Act on or before the 31st day of December, 2022, and who has failed to
apply for
revocation of cancellation of such registration within the time period specified
in section 30 of the said Act as the class
of registered persons who shall follow the following special procedure in
respect of revocation of cancellation of such
registration, namely:–
(a) the registered person may apply for revocation of cancellation of such
registration upto the 30th day of June, 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 the such returns;
(c) no further extension of time period for filing application for revocation of
cancellation of registration shall be
available in such cases.
Explanation: For the purposes of this notification, the person who has failed to
apply for revocation of cancellation of
registration within the time period specified in section 30 of the said Act
includes a person whose appeal against the
order of cancellation of registration or the order rejecting application for
revocation of cancellation of registration
under section 107 of the said Act has been rejected on the ground of failure to
adhere to the time limit specified under
sub-section (1) of section 30 of the said Act.
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
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