• CCI AD FROM 5th April 2021

SRTEPC Circulars regarding time limit for filing an application for revocation of cancellation of registration for specified taxpayers

Circular No.ES/20/2019-20                                                                24th April, 2019           

To: Members of the Council                 

Sub.: Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) No. 05/2019-Central Tax dated 23.04.2019

Dear Member,

We are pleased to inform you that CBIC has issued Circular No. 99/18/2019- GST dated 23rd April, 2019 clarifying time extension under sub-section (1) of section 30 of the Act to provide one time opportunity to apply for revocation of cancellation of GST registration on or before 22nd July, 2019 for those whose cancellation order has been passed up to 31st March, 2019 vide Circular No. 99/18/2019-GST dated 23rd April 2019.

Members may kindly make a note of the above.

Thanking you,             

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

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Circular No.ES/21/2019-20                                                                24th April, 2019           

To: Members of the Council                 

Sub.:   CBIC extends the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.

Dear Member,

We are pleased to inform you that CBIC has issued Order No. 5/2019- GST dated 23rd April, 2019 notifying the Central Goods and Services Tax (Fifth removal of Difficulties) Order, 2019.

The registered person who was served notice under sub-section (2) of section 29 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration against such order passed up to 31st March, 2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22nd July, 2019.”.

Members may kindly make a note of the above.

Thanking you,             

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR