Notification No. 03/2023

To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section-(i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 03/2023-Central Tax
(Amendment History)

New Delhi, the 31^st 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 (c) of sub-section (2) of section 29 of the said Act on or before the 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 said Act as the class of registered persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:–

(a) the registered person may apply for revocation of cancellation of such registration upto the ¹[31^st day of August, 2023] ^[helldodold[30^th day of June, 2023]^helldod];

(b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after 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 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 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 the said Act.

[F. No. CBIC-20013/1/2023-GST]
ALOK KUMAR, Director

1. Substituted Vide:-Notification No. 23/2023-Central Tax dt. 17.07.2023 (w.e.f 30.06.2023)

AMENDMENT HISTORY

CGST NOTIFICATION NO. & DATE	EFFECT OF NOTIFICATION	RELATED NOTIFICATION NO. & DATE
03/2023-Central Tax, Dt. 31-03-2023	The registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before the 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, may apply for revocation of cancellation of such registration upto the 30th June, 2023 only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax along with interest, penalty or late fee.	Notification No. 23/2023- Central Tax Dt. 17.07.2023 Seeks to amend Notification No 03/2023 CT to extend time limit for registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before the 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, may apply for revocation of cancellation of such registration upto the 31st August, 2023 only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax along with interest, penalty or late fee.