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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>AP Tax Dept Clarifies Revocation of GST Registration Cancellation; One-Time Opportunity Until July 22, 2019 u/r 23 Amendments.</h1> The circular issued by the Andhra Pradesh Commercial Taxes Department provides clarification on the procedure for filing applications for revocation of cancellation of registration under the Andhra Pradesh Goods and Services Tax Act, 2017. It addresses issues faced by individuals whose registrations were cancelled due to non-filing of returns and who missed the 30-day deadline to apply for revocation. A one-time opportunity is given to apply for revocation by July 22, 2019. The circular outlines conditions for revocation, including the requirement to furnish all pending returns and pay dues. It also introduces amendments to rule 23, allowing applications even for retrospective cancellations, provided returns are filed within 30 days of revocation.