Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the DGST Act. - 34/2021– State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 5th January, 2022 No. 34/2021 State Tax No. F. 3 (143)/Fin.(Exp-I)/2021-22/DS-I/06. -In partial modification of the notifications of the Government of National Capital Territory of Delhi, in the Department of Finance (Expenditure-IV), No. 35/2020-State Tax, dated the 24th March, 2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. F.3(84)/Fin.(Exp-IV)2020-21/DSIV/288, dated the 24th March, 2021 and No. 14/2021-State Tax, dated the 17th November,2021, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. No. F.3(115)/Fin.(Exp-I)/2021-22/DS-I/313, dated the 17th November,2021, in exercise of the powers conferred by section 168A of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANOJ KUMAR, Dy. Secy-I (Finance)