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Taxation Bihar Ministry of Finance Bihar Goods and Services Tax Act, 2017

Extension for the filing of revocation of cancellation of registration till 30th June 2023

17-May-2023 | S.O. 130

Government of Bihar has reiterated a circular issued by CBIC dated 31st March 2023 regarding the extension for the filing of revocation of cancellation of registration till 30th June 2023. By virtue of this circular, the Government of Bihar has issued a special procedure in respect of revocation of cancellation of registration which is canceled on or before 31st December 2022 and the taxpayer has failed to file revocation within the time prescribed. The taxpayer can apply for revocation or cancellation of such registration up to 30th June 2023 but only after furnishing the returns due up to the effective date of cancellation of registration and payment of taxes with interest, penalty & late fees.

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