Gst amnesty scheme eligible for registration

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Govt annouced gst amnesty scheme eligible for pending non filed returns only or non registered dealer applicable for gst amnesty scheme
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GST Law does apply on Unregistered person , so Amnesty Scheme cannot implement on same.

Yes as per Notification 3/2023 CT: Taxpayers whose registration has been cancelled due Non filing returnbefore 31/12/22 & does not file revocation now can file revocation before 30/06/23 by all their pending return till date of order of cancellation.


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