https://www.taxtmi.com/circulars?id=62461 Clarification of procedure for revocation of cancellation of GST registration under RoD No. 05/2019 and amendments to rule 23(1): where cancellation resulted from non furnishing of returns, returns due up to the date of cancellation must be furnished and amounts paid before filing for revocation; after revocation, returns for the period from cancellation order date to revocation must be filed within thirty days of the revocation order. For retrospective cancellations, an enabling proviso allows filing for revocation provided returns for the period from effective cancellation date to revocation are furnished within thirty days of revocation. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Sep 2019 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62461 Clarification of procedure for revocation of cancellation of GST registration under RoD No. 05/2019 and amendments to rule 23(1): where cancellation resulted from non furnishing of returns, returns due up to the date of cancellation must be furnished and amounts paid before filing for revocation; after revocation, returns for the period from cancellation order date to revocation must be filed within thirty days of the revocation order. For retrospective cancellations, an enabling proviso allows filing for revocation provided returns for the period from effective cancellation date to revocation are furnished within thirty days of revocation. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62461