Important Keyword: F. No. CBIC-20013/1/2023-GST, Notification No. 03/2023 – Central Tax, Section 148 CGST Act 2017, Section 29(2)(c) CGST Act 2017, Section 30 CGST Act 2017, Section 107 CGST Act 2017, Section 30(1) CGST Act 2017.
[F. No. CBIC-20013/1/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 31st March, 2023
Notification No. 03/2023 – Central Tax
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
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:–
- the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
- the application for revocation shall be filed only after furnishing the returns due up to 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;
- 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.
(Alok Kumar)
Director
Read More: Seeks to amend Notification No. 27/2022 dated 26.12.2022.
Download Pdf: https://taxinformation.cbic.gov.in/
