https://www.taxtmi.com/circulars?id=70174 Clarification is issued on the procedure for applications seeking revocation of cancellation of registration under the Uttarakhand GST law. The circular covers registrations cancelled for non-filing of GSTR-3B or GSTR-4 returns, the additional opportunity granted to specified persons to apply for revocation by 22.07.2019, and the conditions under Rule 23 requiring filing of all pending returns and payment of dues before revocation. It also explains the position where cancellation operates retrospectively and returns must be filed within thirty days of the revocation order. en-us Tue, 25 Jun 2019 00:00:00 +0530 Wed, 03 Jun 2026 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70174 Clarification is issued on the procedure for applications seeking revocation of cancellation of registration under the Uttarakhand GST law. The circular covers registrations cancelled for non-filing of GSTR-3B or GSTR-4 returns, the additional opportunity granted to specified persons to apply for revocation by 22.07.2019, and the conditions under Rule 23 requiring filing of all pending returns and payment of dues before revocation. It also explains the position where cancellation operates retrospectively and returns must be filed within thirty days of the revocation order. Circulars GST - States Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70174