Notification on Revocation of Cancellation of GST Registration
G.S.R Notification:
The Central Government, using the powers conferred by section 148 of the CGST Act, 2017, issues a notification outlining a special procedure for the revocation of canceled GST registrations.
Class of Registered Persons:
This notification applies to registered persons whose registrations were canceled under clause (b) or clause (c) of sub-section (2) of section 29 of the CGST Act on or before December 31, 2022.
No Further Extension:
No additional extension of the time period for filing the application for revocation will be available in such cases.
Explanation Clause:
The notification clarifies that a person failing to apply for revocation within the time specified in section 30 of the CGST Act includes those whose appeals against the cancellation or rejection of the revocation application under section 107 of the Act were dismissed due to exceeding the specified time limits.
Objective:
The notification aims to provide a specific process for those whose registrations were canceled but missed the initial deadline for revocation.
Effective Date:
The special revocation procedure is applicable immediately upon the issuance of this notification.
Authority and Signatory:
The notification is issued by the Central Government based on the recommendations of the Council and is signed by the authorized representative.
This notification streamlines the revocation process for a specific class of registered persons, ensuring compliance with the GST regulations.