The Government of Gujarat on April 20, 2023, notified the class of registered persons whose registration has been cancelled on or before December 31, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period.
The following special procedure in respect of revocation of cancellation of such registration, namely: –
• the registered person may apply for revocation of cancellation of such registration up to June 30, 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 such returns, along with any amount payable towards interest, penalty and late fee in respect of such returns;
• no further extension of the time period for filing an application for revocation of cancellation of registration shall be available in such cases.
[Notification No. 03/2023-State Tax]
