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Notification 03/2023 CT dt. 31/3/23
Jis bhi Composition or regular Taxpayers jiska GSTN cancel ho Gaya tha due Non Filing of Return before 31/12/22 sey pehlay & jo Revocation nahi file Kar saka woh sab ab revocation file Kar saktey hai upto 30/06/23 tak But the Revocation can only be file Agar aap ney apni Saari returns filed Kar di ho till date of cancellation of registration.
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Thanks for the knowledge, sir.
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