(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 20 CSL 2023 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated: 06.04.2023.
NOTIFICATION (02/2023)
In exercise of the powers conferred by section 148 of the Karnataka Goods and
Services Tax Act, 2017 (Karnataka Act 27 of 2017) (herein after referred to as the said Act),
the Government of Karnataka, on the recommendations of the Council, hereby notifies that
the registered person, whose registration has been cancelled 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 has failed to apply for revocation of cancellation of such registration within the time
period specified in section 30 of the said Act as the class of registered persons who shall
follow the following special procedure in respect of revocation of cancellation of such
registration, namely:–
(a) the registered person may apply for revocation of cancellation of such registration upto
the 30th day of June, 2023;
(b) the application for revocation shall be filed only after furnishing the returns due upto
the effective date of cancellation of registration and after payment of any amount due
as tax, in terms of such returns, along with any amount payable towards interest,
penalty and late fee in respect of the such returns;
(c) no further extension of time period for filing application for revocation of cancellation
of registration shall be available in such cases.
¨sÁUÀ – 4ಎ
Part – IVA
, 06
2023(
, 16
1945)
BENGALURU, THURSDAY, 06, APRIL, 2023(CHAITHRA, 16, SHAKAVARSHA, 1945)
. 156
No. 156