Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05 2019-state Tax dated 23. 04.2019.

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..... on of registration in terms of Removal of Difficulty Order (RoD) number 05 2019-state Tax dated 23. 04.2019. Sir / Gentlemen/ Madam, 1. Registration of several persons were cancelled under sub-section (2) of section 29 of the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act ) due to non-furnishing of returns in FORM GSTR-3B or FORM GSTR-4. Sub-section (2) of section 29 of the said Act empowers the proper officer to cancel the registration, including from a retrospective date. Thus registration have been cancelled either from the date of order of cancellation of registration or from a retrospective date. 2. Representations have been received that large number of person .....

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..... at if the registration has been Cancelled on account of failure of the registered person to furnish returns, no application, for revocation of cancellation of registration shall be 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 date of order of cancellation of registration, all returns due till the date of such cancellation are required to be furnished before the application for revocation can be filed. Further, in such Cases, in terms of the second proviso to sub-rule (1) of 23 of the said Rules, returns required to be furnished in respect of the period from the date of order of cancellation till the date of order of revocation o .....

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..... Trade Circular (GST) No. 34T of 2019. Annexure Return not furnished from Date of order of Cancellation of registration Cancellation of registration effective from Date of filing of application for revocation of cancellation of registration as per RoD (to be filed on or before the 22 nd July, 2019) Returns to be furnished before filing the application for revocation of cancellation of registration Date of order of revocation of cancellation of registration Date of furnishing returns for period b/w date of order of cancellation of registra .....

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