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TMI BlogKerala State Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (2) of section 29 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the KSGST Act) 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 of the Act or the rules made thereunder as may be prescribed; or (b) a person p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re as under: - (c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or (d) by making it available on the common portal; or AND WHEREAS, sub-section (1) of section 30 of the KSGST Act provides for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order; AN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 169 of the KSGST Act and the period of thirty days provided for revocation of cancellation order in sub-section (1) of section 30 of the KSGST Act, the period for filing appeal under sub-section (1) of section 107 of the KSGST Act and also the period of condoning the delay provided in sub-section (4) of section 107 of the KSGST Act has elapsed; the registered persons whose registration have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Short title. This Order may be called the Kerala State Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019. In sub-section (1) of section 30 of the KSGST Act, the following proviso shall be inserted, namely: - Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Kerala State Goods and Services Tax Act, 2017 (20 of 2017), if any difficulty arises in giving effect to any provisions of the Act, the Government may, on the recommendations of the Goods and Services Tax Council, by a general or special order published in the official Gazette, make such provisions not inconsistent with the provisions of the Act or the rules or regulations made thereunder, as m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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