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of <h1>Procedure for Revoking Canceled GST Registrations in Tamil Nadu: Apply by July 22, 2019, u/r 23 Amendments.</h1> The circular addresses the procedure for applying for the revocation of canceled registrations under the Tamil Nadu Goods and Services Tax Act, 2017. Registrations were canceled due to non-filing of returns, and affected parties had a limited window to apply for revocation. The Fifth Removal of Difficulty Order 2019 allows those whose registrations were canceled to apply for revocation by July 22, 2019, provided they file all due returns and pay any amounts owed. Amendments to Rule 23 of the Tamil Nadu GST Rules specify conditions for revocation applications, including filing returns within 30 days of the revocation order.
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