A registered person whose registration was canceled on or before 31.12.2022 on account of nonfiling of returns and who-
(a)failed to apply for revocation within the specified time period; or
(b)whose appeal against the order of cancellation of registration or the order rejecting the application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the prescribed time limit.
may apply for REVOCATION OF CANCELLATION on or before 30.06.2023
After furnishing all returns, due up to the effective date of cancellation of registration, along with payment of tax with interest, penalty, and late fees in respect of such returns.
