Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-State Tax dated 05.01.2022

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.... Tax dated 05.01.2022 -Reg. Vide Circular No.  15/2021-GST of State Tax (Ref. Circular No.  148/04/2021-GST of Central Tax, dated 18th May, 2021), detailed guidelines for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the Delhi Goods and Services Tax Act, 2017 (hereinafter referred to as "the DGST Act / said Act") and rule 23 of the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as "the DGST Rules") have been specified, till the time an independent functionality for extension of time limit for applying in FORM GST REG-21 is developed on the GSTN portal. It may be noted that notification No.14/2021-State Tax, dated 17.11.20....

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....for revocation of cancellation of registration is extended to 30th September, 2021. Accordingly, it is clarified that the benefit of said notification is extended to all the cases where cancellation of registration has been done under clause (b) or clause (c) of sub-section (2) of section 29 of the DGST Act, 2017 and where the due date of filing of application for revocation of cancellation of registration falls between 1st March, 2020 to 31^st August, 2021. It is further clarified that the benefit of notification would be applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper officer or has already been rejected by the proper officer. It is further clarified tha....

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....d, but was rejected by the proper officer and taxpayer has not filed any appeal against the rejection- In such cases, taxpayer may file a fresh application for revocation and the officer shall process the application for revocation considering the extended timelines as provided vide the said notification. (iv) Application for revocation of cancellation of registration was filed, the proper officer rejected the application and appeal against the rejection order is pending before appellate authority- In such cases, appellate authorities shall take the cognizance of the said notification for extension of timelines while deciding the appeal. (v) Application for revocation of cancellation of registration was f....

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....bsp;2020 to 31^st  December, 2020, there is no provision available to extend the said time period of 30 days under section 30 of the DGST Act. For such cases, pursuant to the said notification, the time limit to apply for revocation of cancellation of registration stands extended up to 30th September, 2021 only; and (ii) where the time period of thirty days 'since cancellation of registration has not lapsed as on 1^st  January, 2021 or where the registration has been cancelled on or after 1st January, 2021, the time limit for applying for revocation of cancellation of registration shall stand extended as follows: (a) Where the time period of 90 days (initial 30 days and extension of 30 + 30 days) since cancel....