Central Goods and Services Tax (Removal of Difficulties) Order, 2020 - ORDER No. 01/2020 - Central GST (CGST)

Revocation of cancellation: computing the application period is adjusted so affected registrants get an alternative later deadline.

The Order clarifies computation of the thirty-day period for filing applications for revocation of cancellation of registration under sub-section (1) of section 30: for registrants served notice electronically and whose cancellation orders were passed up to a specified cutoff, the period shall be reckoned from the later of the date of service of the cancellation order or a designated alternative date, thereby extending the effective window to apply for revocation where the original statutory period has elapsed.