3a aaaee www.govtpressmp.nic.in Oost ssa as fear on Fen &.
aia, wran, feats 11 fare 2020—1K 20, eh 1942 aii pt TeHrt TAIT, FCAT AAA, ATTA wore, fester 11 fade 2020 Tee are ak dar wy oP wt ge ee STERT, 2020 | HT PAG Woy T 3-25/2020/1/Ura (58) AMMAR Ae HR Sar we afore, 2017 Gate 19 V7 2017) fea sa anew A Fae Wa Sad Saag Gel Tas) Ht a 29 Ht BU-aMT (2), GS @) BUSS 4 afta oka A stra sftert err teen te Se or Gude Hct & ait SU WR Se, Fer: - @ferdied cafés 4 afta or gee oni garg me Poet & ania te saat or Sectes fear e ot fafea feu ome: a7 (HUT 10 & sels wr Hr Gas Het ae alaa 3, dia waadf ae srafteal a few faazuft weqa vel at @; aT .
ee cw) He 8 ere ti as 9 ea we a a safe & fea foaroht weqa vet wt 8: a
(2) feet ta cafes 7 SrA ume 25 St To-aRT (3) & ately Wea efector ST &, orciay Ht ante S Ge A & ax GRE UR ae fea ze: aT @ferdiarn Hue & ae 3, TERE FPR Te Pear eT a eal & FOAM ERI Ura fear THT ze:
HAH 298] 595 596 Reames wera, fare 11 faarat 2020 TR fea sitters fore cafe wt Grang oor rarer fea fear eerie a ee Teen HR, AVS ATS she Sar SR sifOPraqa wt eer 169 Ht So-ure (1) aes wt | ait rang oT array & fer Gude Set 8: gar su-eer 3 ws ay six @ RA WER az :- C) VRC & GAY UT May oR Sai Sas Aer oa oR PEAT Das ~ BRET
(2) Sara Uta OR Guea Ha F SR Tt -—---- SAR, ART 30 Bt FU-AMT (1) WEP naa st arte at aha S dha fa F ata oredr & tee & yladexor & fare sade wet 21 AR, HEMET Are ai Bar ae ofa at ener 107 at Bu-er (1) Pee ~aTaP ota wort err uke feet farea a onze S cafe feet aaa a gre, Oe antka @ ferret 8G aries a gaa faPiga or sneer dafsa feo sre 2 a ae & vier ster Wied at HT Guae Sel 2 sie eae Are sie Var He aaa ot URI 107 Bt Sa-ee (4) stir MRE a aad wed 2 fe, ge sear ve VATU ot oie 8 fe, artteeral cts are a yale orale & waz onftar vega at S Tate ert a Parke fra wer en a, ae GS ves ara at site safe & vitae mega Oe Sl sa Se GAT .
SH, HEUER Are ote Sar we afSPere st eer 169 Ft TT-aRT (1) & Ss ay aR US & star ote sftert grr aes aia & err wees wre sie Va HR onerea Bt aI 29 wt Sy-wT (2) & ards get Sen F ew we gu F ain AAU AT AR Sat we sfOay gt ame 30 Ft Bu-aT (1) A wea; aneN Dicer & fee saefta dhe fas at srafy, meee are aie Bar we afore at ERT 107 St SU-aT (1) ahs ote wise wet a sraly sie Hes Ara siz Var we ofa at aT 107 Bt ST-aT (4) H facie a fre ann a safe af aroma a ag ¢ eerdpa cofea frre eerie Misteadt afer at wer 29 a gu.
URT (2) & US @ aR Us oH & ah ee A gs % iow & wes wicrieeTr & fee eet stant BURT at & gage a eater B Tear ST TR ot A oral got we a & uw aa afean oF } aeasa aaa Tore & tee a view & fie ander wisce ASPs, CREP ses wt ate at ake S dha fa & ular 2a ae ax oa Raw CRORES Hee are sR Gar we sifoea st aT 30 St SI-eMT (1) soe ot urd gar F face weasel sar gs & AG: Se, WT RR, AGT Ae HR Gar ae saa, 2017 Bt ay 172 - ST Weel Riera Pr TaN ad gu, oho at Rope ue, oad a ge eet fer Prafefad snes pet 8, safe ee feu dhe fer at staf at coreg, 2 eirecipa sate Bre unt 169 Btgo-—- yeqges wera, fers 11 faarax 2020 596 (D)
1. cer ana — se onder wr Slee ae mee ara she Bal Bx GAATSaT @l HEM Se, 20208!
2. BisaTgal ot HH Ve, ye Saw Era way fear we 2 fH af st emer 30 Bt GU-ERT (1) & ahs eet & req a vdeo & few snes wea URI (1) BSS | As w A ger saa He F ara 29 wt go-ena (2) Us WH aR Us M1 & ans aes after gs ef ste 12.06.2020 aw eeweor ste ofa gon 2e fee Pafetea ate a 8 saad fe wt AT aTeM:- . .
@) SEH SHANI & Fa Ht ING; A @) 3h wT 31 a ea ne .
Fee BUM HA A ae SIE, Trent a, stafaa.
arare, feat 11 fadrat 2020 . Wh W-3-25-2020-1-Wa.— ant & Afar h sipese 348 GH UIE (3) H aga H, Fa snes al are wate WH -3-25-2020-1-thT (58), fete 11 faa 2020 HT Sts sya Wd & Miter S Was WHia fear sat z.
TAT t We h AM S ae Sea, ToHeat BM, STA.
Bhopal, the 11th September 2020 THE MADHYA PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2020 Order No. F A 3-25/2020/1/V (58) WHEREAS, sub-section (2) of section 29 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act) provides for cancellation of registration by proper officer in situations described in clauses (a) to (e) as under: - .
(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
(c) any registered person, other than a person specified in clause (h), has nat furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration; or
(ce) registration has been obtained by means of fraud, wilful misstatement or suppression of facts:
596 (2) Tees tsa, fei 11 Taarat 2020 ‘Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard. .
AND WHEREAS, sub-section (1) of section 169 of the said Act provides for service of notice (opportunity of being heard); clauses (c) and (d) of said sub-section are as under: .......... :
(c) by sending a communication to his e-mail address provided at the time of registration or as amended from time to time; or
(d) by making it available on the common portal; 0 .........j AND WHEREAS, sub-section (1) of section 30 of the said Act provides for application for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order;
AND WHEREAS, sub-section (1) of section 107 of the said Act provides for filing appeal by any person aggrieved by any decision or order passed by an adjudicating authority within three months from the date on which the said decision or order is communicated to such person and sub-section (4) of section 107 of the said Act empowers the Appellate Authority that it may, if he is satisfied that the appellant was prevented by sufficient cause from .
presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of one month;
AND WHEREAS, a large number of registrations have been cancelled under sub-section
(2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of the said Act, the period for filing appeal under section (1) of section 107 of the said Act and also the period of condoning the delay provided in sub-section (4) of Section 107 of the said Act has elapsed; the registered persons whose registrations have been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act are unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration; the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order, as a result whereof certain difficulties have arisen in giving effects to the provisions of sub-section (1) of section 30 of the said Act; ;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Madhya Pradesh Goods and Services Tax Act, 2017, the State Government, on the recommendations Teaest wera, fetes 11 faarat 2020 596 (3) of the Council, hereby makes the following Order, to remove the difficulties, namely: —
1. Short title-This Order may be called the Madhya Pradesh Goods and Services Tax (Removal of Difficulties) Order, 2020.-
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 12™ June, 2020, the later of the following dates shall be considered:- a) Date of service of the said cancellation order; or , b) 31“day of August, 2020.
By order and in the name of the Governor of Madhya Pradesh, RATNAKAR JHA, Dy. Secy.
Free, eta Aau cer char ara, wae set Mele Sata qx, Hore B Alka ae warfa—2020.