GST Department issues SOP related to Revocation of Cancellation of GST Registration

The Delhi GST Department issued SOP for Implementation of Provision of Extension of Time Limit to apply for Revocation of Cancellation of GST Registration under section 30 of the DGST Act, 2017 vide Circular No. 15/2021-GST of State Tax dated 10.03.2022.

The Circular is Given Below:

Vide THE DELHI GOODS AND SERVICE TAX (AMENDMENT) ACT, 2020 (DELHI ACT 06 OF 2020), section 30 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as “DGST Act”) was amended and the same has been notified with effect from 01.01.2021 Vide Notification No. 92/2020-State Tax, dated 24.03.2021. The amended provision provides for extension of time limit for applying for revocation of cancellation of registration on sufficient cause being shown and for reasons to be recorded in writing, by:

(a) the Additional or Joint Commissioner, as the case may be for a period not exceeding thirty days;

(b) the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a) above

Consequently, changes have also been made in rule 23 and FORM GST REG-21 of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the “DGST Rules”) vide Notification No.15/2021-State Tax, dated 09.12.2021.

2. In Order to ensure uniformity in the implementation of the provisions of above rule across the field formations, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal, the Commissioner, in exercise of its power conferred by section 168(1) of DGST Act, 2017 hereby provides the following guidelines for implementation of the provision for extension of time limit for applying for revocation of cancellation of registration under the said section and rule.

3. As has been provided in section 30 of the DGST Act, any registered person whose registration is cancelled by the proper officer on his own motion, may apply to such officer in FORM GST REG-21, for revocation of cancellation of registration within 30 days from the date of service of the cancellation order. In case the registered person applies for revocation of cancellation order, the following procedure is specified for handling such cases.

3.1. Where a person applies for revocation of cancellation of registration beyond a period of 30 days from the date of service of the order of cancellation of registration but within 60 days of such date, the said person may request, through letter or e-mail, for extension of time limit to apply for revocation of cancellation of registration to the proper officer by providing the grounds on which such extension is sought. The proper officer shall forward the request to the jurisdictional Zonal incharge (Special Commissioner/ Additional Commissioner/ Joint Commissioner) for decision on the request for extension of time limit.

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