Abhishek Raja
Quick Summary
The Indian government issued several notifications related to Amnesty Compensation Cess giving effect to proposals of the 49th GST Council Meeting. One of these notifications is Notification No. 03/2023 Central Tax dated 31.03.2023 which provides an amnesty scheme for registered persons whose r
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FAQ :
The GST Registration Amnesty scheme is a provision introduced by the Indian government to allow registered persons whose GST registrations were cancelled before 31.12.2022 due to non-filing of returns to apply for the revocation of their cancellation.
Businesses whose GST registrations were cancelled on or before 31.12.2022 due to non-filing of returns are eligible to apply for revocation under this scheme.
The deadline to apply for the revocation of cancelled GST registration under this amnesty scheme is 30.06.2023.
To apply for revocation, you must first furnish all pending returns up to the effective date of cancellation and pay any due tax, interest, penalty, and late fees. Then, file an application using Form GST REG-21 on the GST portal.
Log in to the GST portal, navigate to 'Services' > 'Registration' > 'Application for revocation of GST registration cancellation', fill in the required details and reasons, attach supporting documents if necessary, and submit the application.
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