GST:
Special procedures declared for revocation of cancellation of registration, cancelled on or before 31st Dec 2022:
-Those missed to apply, to be applied 30th June 2023
-Revocation to be filed only after filing all returns along with payment of tax up to the effective date of cancellation of registration
-No further extension of time period for filing application.
[Notification No.03/2003- Central Tax dated 31st Mar 2023]
