TMI BlogClarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019 Central Tax dated 23.04.2019X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2054 - I : II AVENUE : ANNA NAGAR : CHENNAI-600 040 C.N0. IV/16/049/2019-Tech Dated: 30.04.2019 GST TRADE NOTICE No. 03/2019 Subject: Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019 Central Tax dated 23.04.2019 - Reg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... number of persons whose registration were cancelled could not apply for revocation of the said cancellation of registration within the period of 30 days as provided in sub-section (1) of section 30 of the said Act. Accordingly, a Removal of Difficulty Order (ROD) number 05/2019-Central Tax dated the 23 rd April, 2019 has been issued wherein persons whose registrations have been cancelled under su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of its powers conferred by section 168 (1) of the said Act, hereby clarifies the issues relating to the procedure for filing of application for revocation of cancellation of registration. 4. First proviso to sub-rule (l) of rule 23 of the said Rules provides that if the registration has been cancelled on account of failure of the registered person to furnish returns, no application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been cancelled with retrospective effect, the common portal does not allow furnishing of returns after the effective date of cancellation. In such cases it was not possible to file the application for revocation of cancellation of registration. Therefore, a third proviso was added to sub-rule (l) of rule 23 of the said Rules enabling filing of application for revocation of cancellation of regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
