The Delhi Government has issued a new notification stating the process for revoking a cancelled Goods and Services Tax (GST) registration. According to notification no. 03/2023-State Tax released on June 21, 2023, registered individuals have the opportunity to request the revocation of their cancelled registration for which the deadline is June 30, 2023.
The Lieutenant Governor of the National Capital Territory of Delhi, functioning under Section 148 of the Delhi Goods and Services Tax Act, 2017, has informed individuals whose registrations were cancelled on or before December 31, 2022, under clause (b) or clause (c) of sub-section (2) of the DGST Act. These individuals are required to follow specific procedures for the revocation of their cancelled registration. And individuals who failed to file a petition to revoke the cancellation of GST registration within the given timeframe under Section 30 of the DGST Act, are instructed to follow these steps-
June 30, 2023, is the deadline for registered individuals to apply for the revocation or cancellation of their registration.
However, it is important to note that the application for revocation can only be submitted after filing all due returns up to the effective date of cancellation of GST registration and after the payment of all associated taxes, interest, penalties, and late fees in terms of such returns. There will be no additional time provided for submitting an application for revocation of cancellation of registration.
To comply with this notification, individuals who couldn’t apply for revocation of their cancelled registration within the specified time period mentioned in Section 30 of the DGST Act include those whose appeals against the order of cancellation of registration or order for rejection of the application for revocation of cancellation under Section 107 of the DGST Act, 2017, have been rejected due to failure to adhere to the time limit specified in sub-section (1) of Section 30 of the DGST Act.
