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 23. 04.2019.

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....n of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05 2019-state Tax dated 23. 04.2019. Sir / Gentlemen/ Madam, 1. Registration of several persons were cancelled under sub-section (2) of section 29 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as "the said Act") due to non-furnishing of returns in FORM GSTR-3B or FORM GSTR-4. Sub-section (2) of section 29 of the said Act empowers the proper officer to cancel the registration, including from a retrospective date. Thus registration have been cancelled either from the date of order of cancellation of registration or from a retrospective date. 2. Representations have been received that large number of persons whose registra....

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....n 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 cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further, in such Cases, in terms of the second proviso to sub-rule (1) of 23 of the said Rules, returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation of cancellation of registration....