wheather partner of firm, whose registration has been cancelled for non filling of returns, Can apply for fresh gst registration on sole proprietorship?
Thanks
No Sir it is not allowed...
If the Registration is cancelled by the Proper Officer on the ground of not filing the GST Returns for Six consecutive tax periods [ U/s 29(2) clause (c) ], then the Person will not be able to apply for a Fresh GST Registration on the same PAN Number. He needs to apply for Revocation of Cancellation of GST Registration.
The same was clarified via Circular No. 95/14/2019 - GST , dated 28th March 2019 [ Subject : Verification of application for grant of new registration ].
Regards,
Shivam RC.
CAclubindia
