The Central Government, vide Order No. 01/2020-CT dated 25.06.2020, has provided an opportunity to the taxpayers whose registration was cancelled on or before 12th June 2020, to file an application for revocation of cancellation of registration till 30th September 2020. The relevant paragraph of the order is reproduced below:

“2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act for those registered persons who were served notice under clause (b) or clause (c) of sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of sub-section (1) of section 169 and where cancellation order was passed up to 12th June, 2020, the later of the following dates shall be considered:-

a) Date of service of the said cancellation order;or

b) 31 st day of August, 2020.”

Law – File application for revocation of cancellation of registration within 30 days from the date of service of cancellation order.

Relaxation – File application for revocation of cancellation of registration latest by 30th September 2020.

Applicability – Taxpayer whose registration was cancelled on or before 12th June 2020, for the reason of non-filing of returns.

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