The Central Board of Indirect Taxes and Customs (CBIC), by the Notification Nos. 02-07/2023, has notified many amendments to the Central Goods and Services Tax Act, 2017 and Central Goods and Services Tax Rules, 2017, in which the new procedure for revoking cancelled GST registration has been introduced. The 49th GST Council Meeting Chaired by Union Finance Minister Nirmala Sitharaman had recommended an extended time limit for application for revocation of cancellation of GST registration and one time amnesty for past cases.
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