Central Goods and Services Tax (Removal of Difficulties) Order, 2020

The Central Board pf Indirect Taxes and Customs has issued the Central Goods and Services Tax (Removal of Difficulties) Order, 2020 on 25 June 2020, extending the date for filing application for revocation of cancellation of registration for those registered persons who were served notice under Section 29. The period of 30 days for filing application shall be calculated excluding the period till 30 August 2020.

The order clarifies that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration for those registered persons who were served notice in the manner as provided and where cancellation order was passed up to 12th June, 2020,the period shall commence from the Date of service of the said cancellation order or 31st day of August, 2020, whichever is later.

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