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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 31st August 2023

18-Aug-2023 | S.O. 233

Government of Bihar has issued a notification regarding an amendment to notification no. S.O. 130 of the Commercial Taxes Department dated the 17th of May 2023. By virtue of the amendment, registered persons whose registration has been canceled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act on or before the 31st day of December 2022, and who have failed to apply for the revocation of such canceled registration within the time period specified in section 30 of the said Act, shall follow the special procedure outlined below for revoking such cancellations: 1. Registered persons may apply for the revocation of cancellation of such registration up to the 31st of August 2023. 2. The application for revocation shall be filed only after furnishing the returns due up to the effective date of cancellation of registration and after payment of any amount due as tax, in accordance with such returns, along with any amount payable towards interest, penalty, and late fee concerning the said returns. 3. No further extension of the time period for filing an application for the revocation of cancellation of registration shall be available in such cases. It is important to note that prior to the amendment, registered persons could apply for the revocation of cancellation of such registration up to the 30th day of June 2023.

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