Amnesty Scheme for Revocation of Cancellation of GST Registration till 30 June 2023.

To provide relief to large number of taxpayers, GST Council has recommended to provide an amnesty scheme, where registration has been cancelled on account of non-filing of the returns, but application for revocation of cancellation of registration could not be filed within the time specified in section 30 of CGST Act, by allowing such persons to file such application for revocation by a specified date, subject to certain conditions.

To bring this scheme into effect, CBIC has issued Notification No. 03/2023 - Central Tax dated March 31, 2023 with following terms and conditions.

Who can avail this amnesty scheme?

Any person, whose registration has been cancelled under clause (b) or clause (c) of Section 29(2) of CGST Act upto 31 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 CGST Act, can take benefit of this amnesty scheme for revocation of cancellation of their GST registration.

Further, a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the time limit specified in Section 30 of the CGST Act, can also avail the benefits of this Amnesty Scheme.

How to avail this amnesty scheme?

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Amnesty Scheme

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Cancellation of GST Registration

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