The Central Board of Indirect Taxes and Customs (CBIC) on July 17, 2023, issued an amendment to Notification No. 03/2023–Central Tax, dated March 31, 2023, which states “special procedures in respect of revocation of cancellation of registration”
The following has been stated namely: -
• The date on which a registered person may apply for revocation of cancellation of registration has been extended to August 31, 2023, from June 30, 2023
This shall come into force from June 30, 2023
[Notification No. 23/2023-Central Tax]