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ST Update: Extension of time limit for application for revocation of cancellation of registration
Apr 15, 2023
The Central Board of Indirect taxes and Customs had issued Notification 03/2023-Central Tax dated March 31, 2023, regarding Extension of time limit for application for revocation of cancellation of registration.
Government has made an amendment in section 30 of CGST Act, 2017 and rule 23 of CGST Rules, 2017 so as to provide that -
- the time limit for making an application for revocation of cancellation of registration be increased from 30 days to 90 days;
- where the registered person fails to apply for such revocation within 90 days, the said time period may be extended by the Commissioner or an officer authorised by him in this behalf for a further period not exceeding 180 days.