New Delhi, Apr 26 (KNN) The Central Board of Indirect Taxes and Customs (CBIC) has given the one time opportunity to businesses to apply for revocation of cancellation of GST registration on or before July 22, 2019, provided they file their pending returns and pay due taxes.

In a notification, CBIC said “Entities whose registrations have been cancelled, were served notice, who could not reply to the said notice and for whom cancellation order has been passed up to March 31, 2019, have been given one time opportunity to apply for revocation of cancellation of registration on or before the July 22, 2019.”

It said where the registration has been cancelled with effect from the date of the order, all returns due till the date of such cancellation are required to be furnished before the revocation application is filed.

In cases where the registration has been cancelled with retrospective effect, the CBIC has allowed filing of revocation application, subject to the condition that all returns relating to the period from the effective date of cancellation till the date of revocation order will be filed within a period of 30 days from the date of the revocation order.