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The Finance (Expenditure-I) Department of the National Capital Territory of Delhi has issued Notification No. 03/2023-State Tax on 21st June, 2023. This notification pertains to the revocation of cancellation of registration under the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”). It provides a special procedure for registered persons whose registration has been cancelled and who have failed to apply for revocation within the specified time period.

According to the notification, registered persons whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the Delhi GST Act on or before 31st December, 2022, can apply for revocation of cancellation until 30th June, 2023. However, there are certain conditions that need to be fulfilled for the revocation application.

The application for revocation must be filed after furnishing the returns due up to the effective date of cancellation of registration and after making the necessary tax payments, including interest, penalty, and late fees associated with such returns. It is important to note that no further extension of the time period for filing the application for revocation will be available in such cases.

The notification also clarifies that the term “person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act” includes individuals whose appeal against the cancellation of registration or rejection of the application for revocation has been rejected due to non-compliance with the time limit mentioned in sub-section (1) of section 30.

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (EXPENDITURE-I) DEPARTMENT

Notification No. 03/2023-State Tax | Dated: 21st June, 2023

No. F. 3 (01)/Fin.(Exp-I)/2023-24/D54/543.—In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies that the registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act 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 persons who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:—

(a) The registered person may apply for revocation of cancellation of such registration up to the 30th day of June, 2023;

(b) 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;

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

Explanation: 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 said Act includes a person whose appeal against the order of cancellation of registration or 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 said Act.

By Order and in the Name of the Lt. Governor of the
National Capital Territory of Delhi,
RAVINDER KUMAR, Dy. Secy. (Exp.-I)

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