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TMI BlogSeeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.X X X X Extracts X X X X X X X X Extracts X X X X ..... t-III-03 Jaipur, dated: April 23, 2019 WHEREAS, sub-section (2) of section 29 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) (hereinafter referred to as the RGST Act5) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the RGST Act provides for service of notice (opportunity of being heard); clause (c) and (d) of said sub-section are as under: - .. (e) by sending a communication to his e-mail address provided at the time of registration or as amended from time to lime; or (d) by making it available on the common portal; or AND WHEREAS, sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns have been cancelled under subsection (2) of section 29 of the RGST Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the RGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the RGST Act, the period for filing appeal under section (1) of section 107 of the RGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 172 of the Rajasthan Goods and Services Tax Act, 2017, the State Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely; - 1. Short title- This Order may be called the Rajasthan Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019. 2. In sub-section (1) of section 30 of the RGST Act, the following p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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