Central Board of Indirect Taxes and Customs, under the Ministry of Finance, India, has issued a notification extending the deadline for applications to revoke the cancellation of GST registration.
As Per Notification No. 23/2023 – Central Tax, the last date for submission of applications to revoke GST registration cancellations has been extended to the 31st of August, 2023, from the earlier deadline of 30th June, 2023. The notification is in accordance with section 148 of the Central Goods and Services Tax Act, 2017. This extension provides a larger time window for businesses to reestablish their GST registrations.
Effective from the 30th of June, 2023, this extension provides businesses with the opportunity to correct their registration status. Businesses should note this new deadline and submit applications for revocation of their GST registration cancellations at the earliest.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 23/2023- Central Tax Dated: 17th July, 2023
G.S.R. 511 (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.
[F. No. CBIC-20006/10/2023-GST]
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.
Is this extension applicable for the cancelled GST-Registration after 01-Jan-2023..?