The Government of National Capital Territory of Delhi on 21st June, 2023, notified the special procedure for revocation of cancellation of registration for the registered person, whose registration was cancelled on or before the 31st December 2022, under the Delhi GST Act 2017 and who has failed to apply for revocation of cancellation of such registration.
Under this procedure these persons have an opportunity to apply for revocation until June 30, 2023. To do so, they must file the revocation application after submitting all the pending returns and paying the unpaid taxes, interest, penalties, and late fees related to those returns.
This notification also applies to individuals whose appeals against the cancellation or rejection of the revocation application were dismissed due to not adhering to the specified time limit. No further extension will be given for filing the revocation application.