Andhra Pradesh Goods and Services Tax (Removal of Difficulties), 2019

May 21, 2019 | by Avantis RegTech Legal Research Team


The State Government of Andhra Pradesh on May 16, 2019, has published Andhra Pradesh Goods and Services Tax (Removal of Difficulties), 2019, in order to remove difficulty faced by the taxpayers in giving effects to the provisions of section 30(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, which specifies the provisions for Revocation of cancellation of registration.

However, the taxpayers were not familiar with the manner of service of notice by e-mail or making available at portal as per GST Act in comparison to earlier regime where manual service of notice was provided.

Therefore, the State Government of Andhra Pradesh makes the following Order, to remove the difficulties, namely:

In Section 30(1) of the Act, the following proviso shall be inserted, namely:

“Provided that the registered person who was served notice under section 29(2) which specifies the provisions for cancellation of registration in the manner as provided in clause (c) or clause (d) of subsection (1) of section 169 which specifies the provisions regarding 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) of the Act, 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.”

[G.O.MS.No. 303]

Click here to download the Government Order.


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