Notification 03/2023 CT dt. 31/3/23

Pankaj Rawat (GST Practitioner) (55052 Points)

04 April 2023  
Jis bhi Composition or regular Taxpayers jiska GSTN cancel ho Gaya tha due Non Filing of Return before 31/12/22 sey pehlay & jo Revocation nahi file Kar saka woh sab ab revocation file Kar saktey hai upto 30/06/23 tak But the Revocation can only be file Agar aap ney apni Saari returns filed Kar di ho till date of cancellation of registration.