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The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019
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.... and Services Tax Act, 2017 (Punjab Act No.5 of 2017) (hereinafter referred to as the 'PGST Act') provides for cancellation of registration by proper officer in situations described in clause (a) to clause (e) as under: - (a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b) a person paying tax under section 10 has not furn....
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.... 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 provides for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order; AND WHEREAS, sub-sec....
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....nd the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the PGST Act, the period for filing appeal under section (1) of section 107 of the PGST Act and also the period of condoning the delay provided in sub-section (4) of section 107 of the PGST Act has elapsed; the registered persons whose registration have been cancelled under sub-section (2....
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....to remove the difficulties, namely: -- 1. (1) Short title.-This Order may be called the Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019. (2) This order shall be deemed to have come into force on and with effect from the 23rd day of April, 2019. 2. In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted, namely: - "Provided that the registe....