Odisha Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019

Apr 26, 2019 | by Avantis RegTech Legal Research Team


The State Government of Odisha on April 24, 2019, has extended the time limit for filing an application for revocation of cancellation of registration for specified taxpayers by issuing an Order “Odisha Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019”.

Under Section 30(1) of Odisha Goods and Services Tax Act, 2017 which specifies the provisions of revocation of cancellation of registration the following proviso shall be inserted, namely:

“Provided that the registered person who was served notice under section 29(2) which specifies provisions for Cancellation of registration in the manner as provided under section 169(1)(c)(d) which specifies the procedure for Service of notice in certain circumstances 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 under section 30(1), against such order passed up to March 31, 2019, shall be allowed to file application for revocation of cancellation of the registration not later than July 22, 2019.”.


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