CBIC Notifies Special Procedure In Respect Of Revocation Of Cancellation Of Registration

The Central Board Of Indirect Taxes and Customs (CBIC) has notified the special procedure in respect of the revocation of cancellation of registration.

The Board has notified the special procedure in respect of the registered person, whose registration has been cancelled on or before the 31st December 2022, and who has failed to apply for revocation of cancellation of registration within the time period as the class of registered persons.

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 returns, along with any amount payable towards interest, penalty, and late fee in respect of the returns.

No further extension of the time period for filing an application for revocation of cancellation of registration shall be available.

“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 an 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,” the notification read.

Notification No. 03/2023

Date: 31.03.2023

Click Here To Read The Notification