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of <h1>Himachal Pradesh GST Circular: Revocation of Canceled Registrations for Non-Filers by July 22, 2019.</h1> The circular issued by the Himachal Pradesh Excise and Taxation Department addresses the procedure for revocation of canceled GST registrations due to non-filing of returns. It clarifies that individuals whose registrations were canceled under the Himachal Pradesh Goods and Services Tax Act, 2017, have a one-time opportunity to apply for revocation by July 22, 2019, if their cancellation occurred by March 31, 2019. The circular outlines the requirement for filing all due returns before applying for revocation and provides guidance for cases where registration was canceled retrospectively. The circular aims to ensure uniform implementation of the law.
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