Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) issued by Government of Odisha vide Finance Department Notification number 16532-FIN-CT1-TAX-0043-2017 dated the 24th April, 2019

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....ssionerate of CT and GST, Odisha (At Cuttack) (Finance Department, Government of Odisha) No. 6037CT/POL-56/2/2019-Policy Dated 27/04/2019 To, Heads of all CT & GST Territorial Ranges Heads of all CT & GST Enforcement Ranges & Units Heads of all CT & GST Territorial Circles & AUS CIRCULAR Subject: Clarification regarding filing of application for revocation of cancellatio....

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....se registration were cancelled could not apply for revocation of the said cancellation of registration within the period of 30 days as provided in sub-section (1) of section 30 of the said Act. Accordingly, a Removal of Difficulty Order (RoD) has been issued by Government of Odisha vide Finance Department Notification number 16532-FIN-CT1-TAX-0043-2017 dated the 24^th April, 2019 wherein persons w....

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....in the implementation of the provisions of the law, the undersigned, in exercise of its powers conferred by section 168 (1) of the said Act, hereby clarifies the issues relating to the procedure for filing of application for revocation of cancellation of registration. 3. First proviso to sub-rule (1) of rule 23 of the said Rules provides that if the registration has been cancelled on account of....

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....of the order of revocation. 4. Where the registration has been cancelled with retrospective effect, the common portal does not allow furnishing of returns after the effective date of cancellation. In such cases it was not possible to file the application for revocation of cancellation of registration. Therefore, a third proviso was added to sub-rule (1) of rule 23 of the said Rules enabling fil....