Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019 No. FD 47 CSL 2017 dated 23.04.2019.

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..... e Commissioner of Commercial Taxes Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 18-06-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-06/2019-20 Subject: Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019 No. FD 47 CSL 2017 d .....

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..... the said Act. Accordingly, a Removal of Difficulty Order (ROD) number 05/2019 dated the 23 rd April, 2019 has been issued wherein persons whose registrations have been cancelled under subsection (2) of section 29 of the said Act after they were served notice in the manner provided in section clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and who could not reply to th .....

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..... ub-rule (1) of rule 23 of the said Rules provides that 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 o .....

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..... n of registration. Therefore, 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 .....

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