Corrigendum - Circular No. -15/2021-GST of State Tax dated 10.03.2022 - GST - States - F.3(377)/GST/Policy/2021/1243-49

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE TAXES (POLICY BRANCH) VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 No. F.3(377)/GST/Policy/2021/1243-49 Dated 28/04/2022 CORRIGENDUM Reference Circular No. -15/2021-GST of State Tax dated 10.03.2022 Subject: 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-reg. 1. The Para-4 of the Circular No. 15/2021-GST of State Tax may be read as under: Procedure similar to that explained in paragraph 3.1 to 3.3 above, shall be followed mutatis mutandis by the S. K. Jain, Special Commissioner-I with respect to Zone from 1 to 6 and Sh. Indu Shekar Mishra, Special Commissioner-III in respect of Zone from 7 to 12, in case a person applies for revocation of cancellation of registration beyond a period of 60 days from the date of service of the order of cancellation of registration but within 90 days of such date. 2. Others terms and conditions mentioned in Circular No. 15/2021-GST of State Tax remain the same. This is issued with approval of Commissioner, GST. (ANAND KUMAR TIWARI) SPECIAL COMMISSIONER (POLICY)