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TMI BlogGujarat Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. 05/2019-State Tax No.(GHN-45)GST-2019/S.172(10)-TH:- WHEREAS, sub-section (2) of section 29 of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the GGST 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GGST Act provides for 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 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under sub-section (2) of section 29 of the GGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the GGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the GGST Act, the period for filing appeal under section (1) of section 107 of the GGST Act and also the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arat Goods and Services Tax Act, 2017, the Government of Gujarat, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: Short title. This Order may be called the Gujarat Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019.- In sub-section (1) of section 30 of the said Act, the following proviso shall be inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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