Karnataka Goods and Services Tax (Removal of Difficulties) Order, 2020.

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....HEREAS, sub-section (2) of Section 29 of the Karnataka Goods and Services Tax Act. 2017 (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: - (a)  a registered person has Contravened such provisions Of   Act or the   made there under as may be prescribed; or ....

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....ice (opportunity of being heard); clauses (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 of the said Act provides for....

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

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....rnataka Goods and Services Tax Act, 2017, the Government of Karnataka, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely : - 1. Short title.-This Order may be called the Karnataka Goods and Services Tax (Removal of Difficulties) Order, 2020. 2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating....