Thursday, April 25, 2019

Revocation of Cancellation of the registration even after expiry 30 days of Notice. - Order No. 5/2019

GST department had cancelled a large number of GST registrations on Suo Motto basis on account of non-filing of returns. According to Sec 30(1) taxpayer may apply for Revocation of cancellation of GST Registration within 30 days of receipt of the notice.

Order further states that "the GST being a new law, the taxpayer may not be familiar with the manner of service of notice by email or available on the portal".

Hence, If any taxpayer's registration has been canceled Suo Motto, and 30 days has also expired, the person may still apply for revocation of cancellation up to 22nd July 2019.

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