1) GSTR- 4: If Composition taxpayers who has failed to furnish the return in FORM GSTR-4 for the period from July, 2017 to March 2022 and files the return during 1st April, 2023 to 30th June, 2023 then the late fee will be restricted to Rs. 500 per year. 2) Revocation of Cancelled Registrations: The registered person, whose registration has been cancelled on or before the 31-12-2022, 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:
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