Governor of WB notifies special procedure for revocation of cancellation of GST registration

The Governor of WB on 12th day of April, 2023 has notified that the GST registered person, whose registration has been cancelled and who has failed to apply for revocation of cancellation of such registration within the time period specified shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:–

1. The registered person may apply for revocation of cancellation of such registration upto the 30th day of June, 2023;
2. The application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of such returns;
3. No further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.