The government has allowed businesses, whose GST registrations were cancelled for non-filing of returns, to apply for revocation of the cancellation by June 30, after paying due taxes, interest and penalty. The finance ministry has made amendments in the Central GST act specifying that businesses whose registration have been cancelled on or before December 31, 2022, and who have failed to apply for revocation of cancellation within the specified period can do so by June 30, 2023. However, 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 terms of such retu
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