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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>One-Time Chance to Revoke Cancelled GST Registrations Due to Non-Filing; Apply by July 22, 2019.</h1> The circular addresses the procedure for applying for the revocation of cancelled GST registrations under the Central Goods and Services Tax Act, 2017. It highlights the issue of cancellations due to non-filing of returns and provides a one-time opportunity for affected parties to apply for revocation by July 22, 2019. The document clarifies that returns must be filed and dues paid before revocation applications can be submitted. It also introduces provisions for handling cancellations with retrospective effect, allowing applications for revocation if all returns from the cancellation date to the revocation order are filed within 30 days. The notice urges relevant officials and trade associations to disseminate this information.
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