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Notification No. 23/2023 – Central Tax: Revocation Cancellation

by | Jan 15, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 23/2023 – Central Tax Revocation Cancellation

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Important Keywords: Notification No. 23/2023 – Central Tax, Extend time limit for application of Revocation of cancellation of registration, F. No. CBIC-20006/10/2023-GST, Notification No. 23/2023 CT, Notification No. 03/2023 CT, Section 148 CGST,

Words: 819; Read time: 4 minutes.

[F. No. CBIC-20006/10/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, dated the 17th July, 2023

Notification No. 23/2023 – Central Tax: Seeks to extend time limit for application for revocation of cancellation of registration.

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), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 03/2023– Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 246(E), dated the 31st March, 2023, namely: —

In the said notification, for the words, letter and figure “30th day of June, 2023” the words, letter and figure “31st day of August, 2023” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

(Alok Kumar)
Director

Note: The principal notification No. 03/2023– Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 246(E), dated the 31st March, 2023.

Frequently Asked Questions (FAQs)

  1. What is Notification No. 23/2023 – Central Tax?

    Notification No. 23/2023 – Central Tax is a directive issued by the CBIC under F. No. CBIC-20006/10/2023-GST, which extends the time limit for applying for the revocation of cancellation of registration under GST.

  2. How does Notification No. 23/2023 CT affect businesses?

    Notification No. 23/2023 CT provides businesses with an extended timeframe to apply for the revocation of cancellation of registration, thus offering additional flexibility to comply with GST regulations.

  3. What are the key provisions of Notification No. 23/2023 – Central Tax?

    The key provisions of Notification No. 23/2023 – Central Tax include the extension of the time limit for filing revocation applications, ensuring that affected taxpayers have adequate time to rectify their registration status.

  4. What was the previous notification related to the cancellation of registration?

    The previous notification related to the cancellation of registration was Notification No. 03/2023 CT, which outlined earlier guidelines on revocation applications.

  5. Which section of the CGST Act does Notification No. 23/2023 pertain to?

    Notification No. 23/2023 pertains to Section 148 of the CGST Act, which governs the procedure for the cancellation and revocation of GST registration.

  6. How can taxpayers benefit from the extension provided in Notification No. 23/2023 – Central Tax?

    Taxpayers can benefit from the extension by having more time to gather necessary documentation and submit their applications for the revocation of cancellation of registration, thus ensuring compliance without immediate pressure.

  7. Is there a specific deadline mentioned in Notification No. 23/2023 CT for revocation applications?

    Yes, Notification No. 23/2023 CT specifies a new deadline for submitting revocation applications, which has been extended to accommodate taxpayers who previously faced challenges.

  8. What steps should one take to apply for revocation under Notification No. 23/2023 – Central Tax?

    To apply for revocation under Notification No. 23/2023 – Central Tax, taxpayers should prepare the necessary documents, access the GST portal, and submit their application within the extended timeframe.

  9. Can the provisions of Notification No. 23/2023 CT be applied retroactively?

    Yes, the provisions of Notification No. 23/2023 CT can apply retroactively, allowing taxpayers whose registrations were cancelled to benefit from the new extension.

  10. Where can I find the official text of Notification No. 23/2023 – Central Tax?

    The official text of Notification No. 23/2023 – Central Tax can be found on the CBIC website under F. No. CBIC-20006/10/2023-GST, where all relevant GST notifications are published.

The above content & below document is sourced from: https://taxinformation.cbic.gov.in/

Notification No. 23 2023 – Central Tax Revocation CancellationDownload

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