Central Board of Indirect Taxes & Customs (CBIC) has issued Removal of Difficulty Order No. 01/2020 – Central Tax dated 25th June, 2020 to clarify 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 have been served notice for cancellation of registration by proper officer due to non-furnishing of returns and where cancellation order was passed till 12th day of June, 2020, then the date for filing the application for revocation of cancellation of registration shall be considered as later of the following:
- Date of service of the said cancellation order; or
- 31st day of August, 2020.
Source: Central Board of Indirect Taxes & Customs