Extension of Revocation Application Window – GST Registration Cancellation

Notification No.: 23/2023 – Central Tax
Date of Notification: 17th July 2023

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 148 – Special procedure for certain registered persons
• Earlier Notification Amended:
  • Notification No. 03/2023 – Central Tax, dated 31st March 2023 – Special procedure for revocation of cancelled GST registration

Summary of Notification:

1. This notification amends Notification No. 03/2023 – Central Tax to extend the time limit for availing the special procedure for revocation of cancellation of GST registration.
2. Earlier, the last date to apply for revocation under the special procedure was 30th June 2023. This has now been extended to 31st August 2023.
3. The extension provides additional time for taxpayers whose registrations were cancelled under Section 29(2)(b) or 29(2)(c) and who could not apply for revocation within the time prescribed under Section 30.
4. The notification is deemed to have come into force from 30th June 2023, ensuring that applications filed within the extended timeline remain valid.

Source: Notification No.: 23/2023 – Central Tax