Extension of time limit for application for revocation of cancellation of registration

Last updated: 03 April 2023

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The Ministry of Finance has extended the deadline for registered persons whose GST registration was cancelled on or before 31st December 2022. You can now apply for revocation of cancellation up to 30th June 2023. To be eligible, you must first file all outstanding returns up to the cancellation date and pay any due tax, interest, penalty, and late fees.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi

Notification No. 03/2023-Central Tax

Dated: 31st March, 2023

G.S.R. 246(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

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

FAQ :

Registered persons whose GST registration was cancelled under clause (b) or (c) of sub-section (2) of section 29 of the CGST Act, 2017, on or before 31st December 2022, and who failed to apply for revocation within the original time limit.

The new deadline to apply for revocation of cancellation of registration is 30th June 2023.

You must file all returns due up to the effective date of cancellation and pay any amount due as tax, along with any applicable interest, penalty, and late fees for those returns.

No, this notification states that no further extension of time will be available for filing the application for revocation of cancellation of registration.

Yes, this notification includes persons whose appeals against the cancellation order or rejection of a revocation application were rejected solely on the grounds of failing to adhere to the original time limit for applying for revocation.