The government of Delhi specifies to remove the hassles of the taxpayers Delhi Goods and Services Tax (Removal of Difficulties) Order, 2020. The 12th June 2020 date was filing application for revocation of cancellation of registration “date of service of the said cancellation order, or 31stday of August 2020” dates will be considered.
According to section 29(2) of the Delhi GST Act, 2017, a person registered under GST may apply for cancellation of the registration under various circumstances namely if a registered person has contravened provisions of the Act; a taxpayer under section 10 has not furnished returns for three consecutive tax periods; any registered person who has not furnished GST returns 
The assessee has provided the possibility to submit the application for cancellation is 30 days from the date of the cancellation order. As the act is newer thus the taxpayers cannot apply for revocation of cancellation in 30 days from the cancellation date of service however some difficulties have arisen in giving effect for the allocation of sub-section (1) of section 30 of the said Act.
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The government put an objective check on the issues in which the cancellation order was processed up to 12th June 2020, later the “date of service of the said cancellation order, or 31st day of August 2020” dates will be considered for revocation of cancellation.
