Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022 - 03/2023 - Central GST (CGST)

..... MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 03/2023 CENTRAL TAX New Delhi, the 31st March, 2023 G.S.R. 246(E). In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause .....

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Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022 - 03/2023 - Central GST (CGST)

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..... 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 whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of .....

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Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022 - 03/2023 - Central GST (CGST)

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