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    <title>Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-Central Tax dated 23.04.2019</title>
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    <description>Applications for revocation of cancellation of registration under section 29(2) are permitted only after all returns due up to the date of cancellation are furnished and amounts paid; where cancellation is retrospective and the portal prevents post cancellation filing, an application may nonetheless be filed provided all returns for the period from the effective date of cancellation to the revocation order are filed within thirty days of the revocation order.</description>
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      <description>Applications for revocation of cancellation of registration under section 29(2) are permitted only after all returns due up to the date of cancellation are furnished and amounts paid; where cancellation is retrospective and the portal prevents post cancellation filing, an application may nonetheless be filed provided all returns for the period from the effective date of cancellation to the revocation order are filed within thirty days of the revocation order.</description>
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