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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 01/2020-State Tax No. GST-1020/ CR-67 / Taxation-1.--WHEREAS, sub-section (2) of section 29 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this Order 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 provision....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otice (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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n (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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Maharashtra Goods and Services Tax Act, 2017, the Government of Maharashtra, 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 Maharashtra Goods and Services Tax (Removal of Difficulties) Order, 2020.---- 2. For the removal of difficulties, it is hereby clarified that for the purpose of c....