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of <h1>Odisha GST: Revocation Process for Canceled Registrations Due to Non-Filing Clarified; Apply by July 22, 2019.</h1> The circular from the Commissioner of State Tax, Odisha, addresses the procedure for revoking the cancellation of GST registrations under the Odisha Goods and Services Tax Act, 2017. It clarifies that individuals whose registrations were canceled due to non-filing of returns can apply for revocation by July 22, 2019, provided all pending returns are submitted and dues paid. The circular outlines conditions for revocation applications, including requirements for filing returns if the cancellation was retrospective. It aims to ensure uniform implementation of the law and requests widespread dissemination among trade and industry stakeholders.
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