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TMI BlogInstructions regarding Amnesty scheme for revocation of cancellation of GST registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... ch a registered person, whose registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the MGST Act on or before 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the MGST Act, can apply for revocation up to 30/06/2023. It also covers the cases wherein appeal are filed and pending or rejected. Queries have been received from field formations regarding the implementation of the above referred special procedure. Therefore, in order to ensure uniformity across field formations, the Commissioner, in exercise of powers conferred by section 168 of the MGST Act, hereby clarifies the issues relating to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can file an online application for revocation before the proper officer during the period as provided vide the said notification and proper officer shall process such application. 2 The application for revocation of cancellation of registration has already been filed and which are pending with the proper officer. In such cases, the proper officer shall process the application for revocation considering the timelines as provided vide the said notification. 3 The application for revocation of cancellation of registration was filed, but was rejected by the proper officer and taxpayer has not filed any appeal against the rejection. Taxpaye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the said returns. Hence, the proper officer, before effecting revocation, shall ensure that all the returns due up to the effective date of cancellation of registration are filed, and 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 the said returns is made. 3.2 Needless to mention that the proper officer shall also ensure that all returns due are also filed as provided in second and third proviso of rule 23 of the MGST Rules, 2017. 4. All the instructions given in the circular shall be followed scrupulously and difficulty, if any i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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