The government of Delhi State issued notification vide Notification No. 03/2023-State Tax dated on 21st June, 2023, regarding the special procedures for revocation of the cancelled Goods and Services Tax (GST) registration. According to the said notification the registered person may apply for revocation of the cancellation of such registration up to the 30th day of June, 2023.

Also, 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.

Further, no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases. 

To access the said Notification Click here