GST Dept issues SOP on Implementation of Provision on Extension of Time Limit to Apply for Revocation of Cancellation of Registration [Read Circular]

The Delhi GST department has issued a Standard Operating Procedure for the implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the DGST Act, 2017.

Section 30 of the Delhi Goods and Services Tax Act. 2017 was amended and the same has been notified with effect from 01.01.2021 vide notification No. 92/2020- State Tax, dated 24.03.2021.

The department, in order to ensure uniformity in the implementation of the provisions of above rule across the field formations, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. The SOP provided the following guidelines to the Commissioner for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section and rule.

1. As has been provided in section 30 of the DGST Act, any registered person whose registration is cancelled by the proper officer on his own motion, may apply to such officer in FORM GST REG-21, for revocation of cancellation of registration within 30 clays from the date of service of the cancellation order. In case the registered person applies for revocation of cancellation beyond 30 days, but within 90 days from the date of service of the cancellation order, the following procedure is specified for handling such cases:
2. Where a person applies for revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registration but within 60 days of such date, the said person may request. through letter or e-mail, for extension of time limit to apply for revocation of cancellation of registration to the proper officer by providing the grounds on which such extension is sought. The proper officer shall forward the request to the jurisdictional Zonal incharge (Special Commissioner/Additional Commissioner/ Joint Commissioner) for decision on the request for extension of time limit.
3. The Zonal incharge (Special Commissioner/Additional Commissioner/ Joint Commissioner), on examination of the request filed for extension of time limit for revocation of cancellation of registration and on sufficient cause being shown and for reasons to be recorded in writing, may extend the time limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time limit shall be communicated to the proper officer. However, in case the concerned Special Commissioner / Additional Commissioner / Joint Commissioner, is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing may be granted to the person before taking decision in the matter. In case of rejection of the request for the extension of time limit, the grounds for such rejection may be communicated to the person concerned, through the proper officer.
4. On receipt of the decision of the Special Commissioner / Additional Commissioner / Joint Commissioner on request for extension of time limit for applying for revocation of cancellation of registration, the proper officer shall process the application for revocation of cancellation of registration according to the law and procedure laid down in this regard.

CIRCULAR NO: 15/2021-GST of State Tax

DATE: 18/05/2021

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