Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD)) issued vide Notification no. 59/GST-2. dated the 26th April, 2019

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..... er, Haryana, Panchkula. To All the Dy. Excise Taxation Commissioner (ST), in the State of Haryana Memo No. 936/GST-2 Panchkula, date the 30.04.2019 Subject: Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD)) issued vide Notification no. 5 .....

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..... of the said Act. Accordingly, a Removal of Difficulty Order (RoD) has been issued vide notification no. 59/GST-2, dated the 26th April, 2019 Wherein persons whose registrations have been cancelled under sub-section (2) of section 29 of the said Act after they were served notice in the manner provided in clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and who could not r .....

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..... rst proviso to sub-rule (1) of rule 23 of the said Rules provides that if the registration has been cancelled on account of failure of the registered to furnish returns, no application for revocation of cancellation of registration shall filed, unless such returns are furnished and any amount in terms of such returns is paid. Thus, where the registration has been cancelled with effect from the dat .....

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..... efore, a third proviso was added to sub-rule (1) of rule 23 of the Said Rules enabling filing of application for revocation of cancellation of registration, subject to the condition that all returns relating to the period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration shall be filed within a period of thirty days from th .....

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