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GST Registration

CA, CMA (Service) (239 Points)

03 May 2019

Hello everybody

my client got registered for gst in punjab..but due to non filing of returns, it got cancelled..now he wants to reg in other state with the same name..Can he???

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7 Replies

Swami Ayyappa Nuli (TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER) (1372 Points)
Replied 03 May 2019

No specific provision or section exists barring person whose registration has been cancelled earlier for applying registration in another state or the same state. The reason being, as per the act, registration shall be cancelled after all dues with respect to such registration has been paid (But in practice, the department has been cancelling registrations even due with regard to penalty exists).

pritesh (CA Final student) (7101 Points)
Replied 03 May 2019

Yes you can get but all your previous liability need to be settled

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 03 May 2019

As per Circular 95/14/2019 GST

you wont be able to obtain new registration on pan which is being cancelled due non filing of Return .
and
As per circular 99/18/2019 GST ,read with RoD 5/2019 CT whose registration has been cancelled before 31/3/2019, given opportunity to file revocation before 22/7/2019

Hence its better if your cancellation order is of before 31/3/2019 , then file revocation , else wont be able obtain gstn on that PAN

1 Like

CA, CMA (Service) (239 Points)
Replied 04 May 2019

his business is inpunjab..but he can issue bills from other state

Swami Ayyappa Nuli (TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER) (1372 Points)
Replied 04 May 2019

As pankajam said, you can not apply for fresh registration with in same state. But nothing bar you obtaining registration in other state by virtue of circular.95/2019

Rudrayani Shedjale (Assistant Accountant) (751 Points)
Replied 04 May 2019

if we have received show cause notice regards to non filing of return of one state & now if our 4 months returns are pending & applying for new state GST registration, ARN recd, but still GSTIN cannot be issued for new state?