TaxTMI 
TaxTMI 
Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
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....3, 2019 WHEREAS, sub-section (2) of section 29 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereinafter referred to as the 'RGST Act5) provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under:- (a) a registered person has contravened such provisions of the Act or the rules made there under as may ....
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....of being heard); clause (c) and (d) of said sub-section are as under: - ................. (e) by sending a communication to his e-mail address provided at the time of 'registration or as amended from time to lime; or (d) by making it available on the common portal; or .................. AND WHEREAS, sub-section (1) of Section 30 of the RGST Act provides for revocation of cancellatio....
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....roper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the RGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the RGST Act, the period for filing appeal under section (1) of section 107 of the RGST Act and also the period of condoning the delay provided in sub-section (4) of Sectio....
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....commendations of the Council, hereby makes the following Order, to remove the difficulties, namely; - 1. Short title-This Order may be called the Rajasthan Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019. 2. In sub-section (1) of section 30 of the RGST Act, the following proviso shall be inserted, namely: - "Provided that the registered person who was served notic....