Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022

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..... 3. Notification No. 3/2023-State Tax In exercise of the powers conferred by section 148 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify that the registered person, whose registration has been cancelled under clause (b) or cluse (c) .....

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..... e in respect of the such returns; (c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. Explanation : For the purposes of this notification, 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 .....

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