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of <h1>Assam Tax Circular: Revocation Process for Cancelled GST Registrations Clarified; One-Time Application Opportunity by July 22, 2019.</h1> The circular from the Commissioner of State Tax, Assam, clarifies the procedure for filing applications to revoke the cancellation of GST registration under the Assam Goods and Services Tax Act, 2017. It addresses issues arising from the cancellation of registrations due to non-filing of returns and provides a one-time opportunity to apply for revocation by July 22, 2019. The circular outlines conditions for revocation, such as furnishing all due returns and payment of any outstanding amounts. It also details procedural amendments to facilitate revocation applications, especially for cancellations with retrospective effect, emphasizing compliance within specified timelines.
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