Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) No.09/2019 issued in G.O. Ms.No. 303, Rev(CT-II) dt. 16.05.2019 {corresponding ROD order number 05/2019-Central Tax dated 23.04.2019).

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..... COMMERCIAL TAXES DEPARTMENT Proceedings of the Chief Commissioner of State Tax Present: Sri. J. Syamala Rao, I.A.S. O/o The Chief Commissioner of State Taxes, Eedupugallu. CCSTs ref.CCW/74/GST/2015 Dt.16.05.2019 Circular No.22/2019 Subject: Clarification regarding filing of application for revocatio .....

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..... e 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) No.09/2019 issued in G.O. Ms.No. 303, Rev(CT-II) dt. 16.05.2019 {corresponding ROD order number 05/2019-Central Tax dated 23.04.2019} .....

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..... 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 Chief Commissioner, in exercise of his 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 registration. 3. First proviso to s .....

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..... vocation 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 possible to file the application for revocation of cancellatio .....

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