Notification No. 03/2023 – CT: Revocation of Cancellation

Notification No. 03/2023 – Central Tax extends the time limit for taxpayers to apply for the revocation of their cancelled GST registration.
This means that businesses whose GST registration was cancelled due to non-filing of returns or other reasons now have extra time to file for revocation and reinstate their registration.
This is a major relief for businesses that face challenges in meeting compliance deadlines and want to restart their GST operations without legal hassles.

The extension applies to taxpayers whose GST registration was cancelled due to:
✅ Non-filing of GST returns
✅ Failure to comply with GST provisions
✅ Other procedural lapses leading to cancellation
If your registration was cancelled and the revocation period expired, this notification gives you another opportunity to restore your GST number.

The extension of the revocation period helps businesses by:
✔️ Allowing them to continue operations legally
✔️ Enabling input tax credit (ITC) claims on purchases
✔️ Preventing penalties or future tax liabilities
✔️ Avoiding the hassle of applying for a new GST registration
This notification provides a golden opportunity for businesses to regain compliance and resume normal operations.

Under Notification No. 03/2023 – Central Tax, the extended time limit is applicable only for cases where registration was cancelled within a specified period.
📌 Check the official CBIC notification for exact dates applicable to your case.
Taxpayers should act immediately to ensure they submit the revocation request before the deadline.

If you fail to apply for revocation within the extended timeline, you will have to:
❌ Apply for a fresh GST registration, leading to new procedural requirements
❌ Lose the ability to claim past Input Tax Credit (ITC)
❌ Face disruptions in business operations
❌ Potentially pay additional penalties for non-compliance
Taking action within the extension period is crucial to avoid these consequences.

Follow these steps to apply for revocation under Notification No. 03/2023 – Central Tax:
1️⃣ Log in to the GST Portal (gst.gov.in)
2️⃣ Go to ‘Services’ → ‘Registration’ → ‘Application for Revocation of Cancellation’
3️⃣ Select the cancelled GSTIN and provide a valid reason for revocation
4️⃣ Attach supporting documents (if required)
5️⃣ Submit the application using DSC or EVC
Once submitted, the GST officer will review and approve the revocation request if all conditions are met.

To revive your GST registration, you may be required to:
✔️ File all pending GST returns
✔️ Clear outstanding tax liabilities, if any
✔️ Pay late fees and penalties, as applicable
Clearing all dues before applying for revocation ensures a smooth approval process.

If your revocation request is rejected, you may:
❌ Lose the chance to reinstate your old GST registration
❌ Be required to register for a fresh GST number
❌ Face business disruptions due to non-compliance
To avoid rejection:
✅ Ensure all GST filings and dues are cleared before applying
✅ Provide valid reasons and supporting documents for revocation
✅ Follow up with the GST officer in case of queries

✅ Legally continue operations under GST
✅ Avail Input Tax Credit (ITC) on purchases
✅ Avoid the hassle of new GST registration & compliance issues
✅ Prevent penalties for running a business without GST registration
Reinstating GST registration helps businesses stay compliant, avoid financial losses, and maintain smooth operations.

You can access the official notification on:
🔗 CBIC website – Under GST Notifications
🔗 GST Portal (gst.gov.in) – Under ‘Legal Updates’
For professional assistance, consult a GST expert or chartered accountant.