Clarification regarding filing of application for revocation of cancellation of registration in terms of Tamil Nadu Goods and Services Tax (Fifth Removal of Difficulty Order 2019.

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....ATE TAX EZHILAGAM, CHENNAI-600 005 PRESENT: DR. T.V. SOMANATHAN, I.A.S., COMMISSIONER OF STATE TAX Circular No. 69/2019-TNGST (RC No.26/2019/A1/Taxation) Dated:26.04.2019 Sub: Clarification regarding filing of application for revocation of cancellation of registration in terms of Tamil Nadu Goods and Services Tax (Fifth Removal of Difficulty Order /2019. Registration of sev....

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....e Tax Fifth Removal of Difficulty Order 2019, dated 23^rd April, 2019 has been issued wherein persons whose registrations have been cancelled 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 cancellati....

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....rule 23 of the said Rules provides that if the registration has been cancelled on account of failure of the registered person to furnish 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 cancell....