The Govt. of Rajasthan has notified a special procedure for revocation of cancellation of registration of Registered Persons under the Rajasthan Goods and Services Tax Act, 2017. This notification was issued on 1st April, 2023.
The notification states that the notified special procedures will be applicable to the class of registered persons who fulfill the following conditions:
- the registration was cancelled on or before the 31st day of December, 2022, and
- the registered person failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the Rajasthan GST Act
- It is also applicable to 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 specified time limit.
The special procedure to be followed by such persons is as follows:
- the registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
- the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment o fany 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;
- no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.