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of <h1>Rajasthan Tax Dept Issues New Guidelines for Revoking Cancelled GST Registrations; Amendments to Rule 23 Explained.</h1> The circular from the Rajasthan Commercial Tax Department addresses the procedure for revocation of cancelled GST registrations under the Rajasthan Goods and Services Tax Act, 2017. Registrations were cancelled due to non-filing of returns, and affected individuals missed the 30-day revocation application window. The Finance Department issued a Removal of Difficulty Order, allowing applications for revocation by July 22, 2019. Amendments to Rule 23 of the Rajasthan GST Rules require all pending returns to be filed before revocation applications can be submitted. For retrospective cancellations, a new proviso allows filing applications with conditions on return submissions. An annexure provides further clarification through examples.
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