![](https://abizchancellor.com/wp-content/uploads/2023/05/gst-165633026116x9-2-1024x576.webp)
A special procedure is notified through which a registered person, whose registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the MGST Act on or before 31st day of 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 MGST Act, can apply for revocation up to 30/06/2023. It also covers the cases wherein appeal are filed and pending or rejected.
Applications covered under the scope of the said notification
There is no separate facility for application under this special procedure. The online applications would be received by proper officer as usual. Therefore, the revocation applications received on or after 01st April, 2023 and covered under this special procedure shall be processed accordingly.
This special procedure will be applicable to the cases wherein the application for the purpose of revocation of cancellation of registration is being filed during the period from 1st April 2023 to 30th June 2023. But, limited to where registration which has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 on or before 31st day of 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 MGST Act, irrespective of the status of such applications.
It is hereby clarified that the benefit of this special procedure would be applicable to the cases wherein the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer. It is further clarified that it would also be available in those cases which are either pending with the appellate authority or rejected by the appellate authority.
Needless to mention that the proper officer shall also ensure that all returns due are also filed as provided in second and third proviso of rule 23 of the MGST Rules, 2017.