Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the DGST Act, 2017 and rule 23 of the DGST Rules, 2017

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....TRADE & TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 No. F.3(377)/ GST/Policy/2021/1087-1093 Dated : 10/03/2022 CIRCULAR No. - 15/2021-GST of State Tax (Ref. Circular No.148/04/2021-GST of Central Tax dated 18.05.2021) Subject: Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of canc....

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....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....

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....ation order. In case the registered person applies for revocation of cancellation beyond 30 days, but within 90 days from the date of service of the 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 cancellatio....

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....g, may extend the time limit to apply for revocation of cancellation of registration. In case the request is accepted, the extension of the time limit shall be communicated to the proper officer. However, in case the concerned Special Commissioner / Additional Commissioner / Joint Commissioner, is not satisfied with the grounds on which such extension is sought, an opportunity of personal hearing ....