Amnesty Scheme for filing applications for revocation of cancellation of registration

The CBIC vide Notification No. 03/2023 – Central Tax dated March 31, 2023, has notified the amnesty scheme in line with recommendations of the 49th GST Council Meeting held on February 18, 2023, in the following manner:

• The registered person, whose registration has been canceled under clause (b) or clause (c) of Section 29(2) of the CGST Act, on or before December 31, 2022, and who has failed to apply for revocation of cancellation of such registration within the period specified in Section 30 of the CGST Act, shall follow the following special procedure w.r.t. revocation of cancellation of such registration:
• The registered person may apply for revocation of cancellation of such registration up to June 30, 2023;
  • The application 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 such returns, along with any amount payable towards interest, penalty, and late fee;
  • No further extension of the period for applying for revocation of cancellation of registration shall be available in such cases.
  • Further, a person whose appeal against the order of cancellation of registration or the order rejecting the application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the time limit specified in Section 30 of the CGST Act, can also avail the benefits of this Amnesty Scheme.

The Notification can be accessed at - https://taxinformation.cbic.gov.in/view-pdf/1009684/ENG/Notifications