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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....ch//2019/4885 Atal Nagar, Raipur Dated : 29.04.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) …………………………………………. Subject: Clarification regarding fili....

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....o address various issued regarding cancellation of registration. In accordance with circular issued by CBIC and in order to ensure uniformity in implementation of the provisions of the law across the State, the Commissioner, in exercise of its powers conferred by section 168 of the CGGST Act, hereby clarifies the issues relating to the procedure for filing of application for revocation of cancella....

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....of cancellation till the date or order of revocation of cancellation of registration have to be furnished within a period of thirty days from the date of the order of revocation. 4. Where the registration has been cancelled with retrospective effect, the common portal does not allow furnishing of returns after the effective date of cancellation. In such cases it was not possible to file the appli....