Removal of difficulties on GST registration revocation extends the filing timeline for cancelled registrations under the state tax law. The Removal of Difficulties Order clarifies how to compute the thirty-day period for filing an application for revocation of cancellation of registration. For registered persons whose registration was cancelled for non-filing defaults and whose cancellation order was passed up to 12 June 2020, the relevant date is the later of the date of service of the cancellation order or 31 August 2020. The order addresses the difficulty created where ordinary revocation and appeal timelines had expired.
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Provisions expressly mentioned in the judgment/order text.
Removal of difficulties on GST registration revocation extends the filing timeline for cancelled registrations under the state tax law.
The Removal of Difficulties Order clarifies how to compute the thirty-day period for filing an application for revocation of cancellation of registration. For registered persons whose registration was cancelled for non-filing defaults and whose cancellation order was passed up to 12 June 2020, the relevant date is the later of the date of service of the cancellation order or 31 August 2020. The order addresses the difficulty created where ordinary revocation and appeal timelines had expired.
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