TaxTMI 
TaxTMI 
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019 Central Tax dated 23.04.2019
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....-600 040 C.N0. IV/16/049/2019-Tech Dated: 30.04.2019 GST TRADE NOTICE No. 03/2019 Subject: Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019 Central Tax dated 23.04.2019 - Reg. Attention of the Trade is invited to the Circular No. 99/18/2019-GST dated 23.04.2019 issued by the Central Board ....
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....in 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) number 05/2019-Central Tax dated the 23rd 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 ....
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....iling of application for revocation of cancellation of registration. 4. First proviso to sub-rule (l) of 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 retu....
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....uch cases it was not possible to file the application for revocation of cancellation of registration. Therefore, a third proviso was added to sub-rule (l) of rule 23 of the said Rules enabling filing of application for revocation of cancellation 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....