The Delhi Government has issued Notification No. 03/2023-State Tax dated June 21, 2023 outlining a special procedure for the revocation of cancelled GST registrations.
Taxpayers have been granted an extended period until June 30, 2023, to submit applications for revocation.
The notification also specifies the category of taxpayers eligible to utilize this procedure.
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/246723.pdf