Big Relief for Taxpayers whose GST Number got canceled due to non Filing of GST returns

Big Relief for Taxpayers

Central Board of Indirect Tax and Customs (CBIC) vide Notification No 03/2023 dated 31/03/2023 provides Amnesty Scheme for GST Registered Person whose Registration got Canceled on or before 31/12/2022 due to non filing of GST Returns.

As per normal provision under GST once the Registration Number got canceled, one can file a Revocation Request within 30 days from the date of order of cancellation. Further 30 + 30 days can be extended for such application if sufficient cause is shown and accepted. Once the above time is over, the only option was to file Appeal for the revocation. To ease this difficulty faced by the taxpayers, the Department has again activated the scheme.

Who can be benefited from the Scheme:

Taxpayers whose:

  • GST Number got canceled on or before 31/12/2022 
  • Due to non filing of GST Returns.

As clearly mentioned in the notification, the reason for cancellation must be due to Non filing of GST returns. Cancellation due to other reasons or by application made by the taxpayers are not eligible to avail the benefit of this scheme. Also all the cancellation orders passed after 31/12/2022 will not be covered under this scheme.

This notification also explains that all the persons whose appeal got rejected on the ground of failure to adhere to the time limit as specified under sec 30 of the Act can also apply for the revocation. {Read More: GST Return Filing Services Near You}

Time frame for the scheme:

From 01/04/2023 to 30/06/2023

The application can be made upto 30th June 2023.

The department has enough time of 3 months for this application and clearly stated “no further extension of time period for filing application for revocation or cancellation of registration shall be available in such cases.

Condition to Be Fulfilled Before Application:

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 the such returns and gst amnesty scheme 2023.

  • File your all pending returns up to Cancellation date.
  • Pay all Tax amounts due
  • Pay all late fees and Interest 

No application will be accepted if any return is pending or the tax is unpaid. Hence it is advisable to calculate and pay the required tax and file all returns before such an application.