TaxTMI 
TaxTMI 
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019-State Tax dated 24.04.2019.
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....CIRCULAR No. 99/18/2019-GST No. GSL/GST/S. 168/B.39 Subiect: Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019-State Tax dated 24.04.2019- Reg. Registration of several persons were cancelled under sub-section (2) of section 29 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter....
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....elled under sub-section (2) of section 29 of the said Act after they were served notice in the manner provided in section clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and who could not reply to the said notice and for whom cancellation order has been passed up to 31^st March, 2019, have been given one time opportunity to apply for revocation of cancellation of regist....
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....ish returns, no application for revocation of cancellation of registration shall be filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for rev....
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....ellation of registration, subject to the condition that all returns relating to the period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration shall be filed within a period of thirty days from the date of order of such revocation of cancellation of registration. 5. The above provisions are explained, by way of an Illustra....