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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Special Procedure in respect of Revocation of Cancellation of Registration under Section 29 of the Delhi Goods and Services Tax Act, 2017

21-Jun-2023 | No. F. 3 (01)/Fin.(Exp-I)/2023-24/DS-I/543

The Lieutenant Governor of the National Capital Territory of Delhi has issued a Notification regarding the special procedure in respect of an application for revocation of Cancellation of Registration certificate under Section 29 of the Delhi Goods and Services Tax Act, 2017, effective from 31st March 2023 By virtue of the notification, the registered person, paying tax under Section 10 who has not furnished returns for three consecutive tax periods; or any registered person, other than the person paying tax under Section 10 and who has not furnished returns for a continuous period of six months, whose registration has been canceled on or before the 31st day of December 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in Section 30 of the said Act as the class of registered person shall follow the following special procedure in respect of revocation of cancellation of such registration- (a) The registered person may apply for revocation or cancellation of such registration up to the 30th June 2023. (b) The application for revocation shall be filed only after furnishing the returns due up to the defective 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 such returns. (c) No further extension of the time period for filing an application for revocation of cancellation of registration shall be available in such cases.

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