Delhi Govt. notifies Special Procedures for Revocation of Cancelled GST Registration: Deadline up to 30th June 2023 [Read Notification]

The Delhi Government has notified the special procedures for revocation of the cancelled Goods and Services Tax (GST) registration. According to the notification no. No. 03/2023-State Tax  issued on 21st June 2023, the registered person may apply for revocation of the cancellation of such registration up to the 30th day of June, 2023.

The Lieutenant Governor of National Capital Territory of Delhi, acting under the authority granted by section 148 of the Delhi Goods and Services Tax Act, 2017, notified the registered person whose registration has been cancelled pursuant to clause (b) or clause (c) of sub-section (2) of the DGST Act on or before the 31st day of December, 2022, and who falls under the category of registered people who must follow the following particular procedure in regard to revocation of cancellation of such registration but who has failed to petition for revocation of cancellation of such registration within the time limit prescribed in section 30 of the DGST Act, shall follow the following steps:

1. The registered person may apply for revocation of cancellation of such registration up to the 30th day of June, 2023.

2. The application for revocation shall be filed only after furnishing the returns due up to the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns;

3. No further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.

For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the DGST Act includes

1. a person whose appeal against the order of cancellation of registration or
2. the order rejecting application for revocation of cancellation of registration under section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of section 30 of the DGST Act.

To Read the full text of the Order CLICK HERE

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