Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) No.09/2019 issued in G.O. Ms.No. 303, Rev(CT-II) dt. 16.05.2019 {corresponding ROD order number 05/2019-Central Tax dated 23.04.2019).

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ES DEPARTMENT Proceedings of the Chief Commissioner of State Tax Present: Sri. J. Syamala Rao, I.A.S. O/o The Chief Commissioner of State Taxes, Eedupugallu. CCSTs ref.CCW/74/GST/2015 Dt.16.05.2019 Circular No.22/2019 Subject: Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) No.09/2019 issued in G.O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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) No.09/2019 issued in G.O. Ms.No. 303, Rev(CT-II) dt. 16.05.2019 {corresponding ROD order number 05/2019-Central Tax dated 23.04.2019} has been issued wherein persons whose registrations have been cancelled under sub-section (2) of section 29 of the said Act a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Chief Commissioner, in exercise of his 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. 3. First proviso to sub-rule (1) 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 ret .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ration has 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 (1) of rule 23 of the said Rules enabling filing of application for revocation of cancellation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X