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

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..... [G.O. Ms. No. 37, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22, Subakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/351(a-2)/2023. In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the Co .....

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..... t 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 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 revo .....

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