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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 ..... INTERNAL CIRCULAR (Restricted Circular for office use only) Sub.: Instructions regarding Amnesty scheme for revocation of cancellation of GST registration ...reg. Ref.: Notification No. 03/2023 - State Tax/Central Tax dated 31st March, 2023. Synopsis A special procedure is notified through which a registered person, whose registration has been cancelled under clause (b) or (c) of sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e will be applicable to the cases wherein the application for the purpose of revocation of cancellation of registration is being filed during the period from 1st April 2023 to 30th June 2023. But, limited to where registration which has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before 31st day of December, 2022, and who has failed to apply for revocation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the taxpayer Taxpayer 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal or appeal officer shall dispose off the appeal 5 The application for revocation of cancellation of registration was filed, the proper officer rejected the application and the appeal has been decided against the taxpayer Taxpayer may file fresh application for revocation and the officer shall process the application for revocation. 2.4 There is no separate facility for application under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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