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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>A Removal of Difficulty Order grants a one time opportunity to apply for revocation of cancellation of registration for affected persons, subject to furnishing all outstanding returns and payment before filing the application; additionally, returns for the period from cancellation to revocation must be filed within thirty days of the revocation order. Where cancellation is retrospective and portal filing is blocked, a proviso permits filing the revocation application provided post revocation returns for the retrospective period are furnished within thirty days.</description>
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      <description>A Removal of Difficulty Order grants a one time opportunity to apply for revocation of cancellation of registration for affected persons, subject to furnishing all outstanding returns and payment before filing the application; additionally, returns for the period from cancellation to revocation must be filed within thirty days of the revocation order. Where cancellation is retrospective and portal filing is blocked, a proviso permits filing the revocation application provided post revocation returns for the retrospective period are furnished within thirty days.</description>
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