The Commissioner of State Tax of Maharashtra vide Internal Circular No. 4A of 2023 dated April 28, 2023 has issued Instructions regarding the Amnesty scheme for revocation of cancellation of GST registration.
Synopsis
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 June 30, 2023. It also covers the cases wherein appeal are filed and pending or rejected.
Queries have been received from field formations regarding the implementation of the above referred special procedure. Therefore, in order to ensure uniformity across field formations, the Commissioner, in exercise of powers conferred by section 168 of the MGST Act, hereby clarifies the issues relating to the filing of applications and processing thereof as follows:
Applications covered under the scope of the said notification
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 April 01, 2023 to June 30, 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 December 31, 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.
