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Madhya Pradesh Goods and Services Tax (Filth Removal of Difficulties) Order, 2019.

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.... MADHYA PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019 WHEREAS, sub-section (2) of section 29 of the Madhya Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'SGST Act') provides for cancellation of registration by proper officer in situations described in clause (a) to clause (c) as under: - (a) a registered person has contravened such prov....

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....of the SGST Act provides service of notice (opportunity of being heard); clause (c) and (d) of said sub-section are as under: - ................... (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or AND WHEREAS, sub-section (1) of Section 30 provide....

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.... 29 of the SGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the SGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the SGST Act, the period for filing appeal under section (1) of section 107 of the SGST Act and also the period of condoning the delay provided ....

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....nment, on recommendation is of the Council, hereby makes the following Order, to remove the difficulties, namely: - Short title.-This Order may be called the Madhya Pradesh Goods and Services Tax (Filth Removal of Difficulties) Order, 2019.- In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted, namely: - "Provided that the registered person who w....