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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....NO. 2054 - I : II AVENUE : ANNA NAGAR : CHENNAI-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/....
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....ation 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) number 05/2019-Central Tax dated the 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 t....
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.... the issues relating to the procedure for filing 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 f....
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.... 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 (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 o....