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TMI BlogClarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) issued by Government of Odisha vide Finance Department Notification number 16532-FIN-CT1-TAX-0043-2017 dated the 24th April, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... , Odisha (At Cuttack) (Finance Department, Government of Odisha) No. 6037CT/POL-56/2/2019-Policy Dated 27/04/2019 To, Heads of all CT GST Territorial Ranges Heads of all CT GST Enforcement Ranges Units Heads of all CT GST Territorial Circles AUS CIRCULAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellation of registration or from a retrospective date. 2. Representations have been received that large number of persons whose registration were cancelled could not apply for revocation of the said cancellation of registration within the period of 30 days as provided in sub-section (1) of section 30 of the said Act. Accordingly, a Removal of Difficulty Order (RoD) has been issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Services Tax Rules, 2017 (hereinafter referred to as the said Rules ). In the light of these changes and in order to ensure uniformity in the implementation of the provisions of the law, the undersigned, in exercise of its powers conferred by section 168 (1) of the said Act, hereby clarifies the issues relating to the procedure for filing of application for revocation of cancellation of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of cancellation till the date of 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 possibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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