Su Moto Cancellation - more than 3 years gone - how to retrieve RC - Reg.

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This query is : Resolved

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GST registration cancelled for non-filing since 2018 cannot be easily restored after long delay. Taxpayer must approach GST officer for revocation with justification or file appeal. Alternatively, new GST registration is possible, but old dues must be cleared first to avoid rejection.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)

18 February 2026 Dear Experts

One of my friend was running a Proprietory business. He failed to file GST return from Nov 2018 due to personal reasons. His Registration was cancelled " Su Motot " WEF July 2019. Now, he wants to activate his GST registration and continue his business. But, as more than 3 years have gone, Portal is not permitting to file the Returns for the default period. What should he do to revoke the cancellation of his GST registration?

Alternately, can he apply for new GST registration, leaving the old one as it is ?

Pls. advice.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

18 February 2026 File a manual application to the jurisdictional GST officer explaining personal reasons, attaching proof, and requesting condonation of delay. If rejected, appeal to the Appellate Authority under Section 107 within three months, or escalate to High Court, where delays have been condoned for livelihood impacts. Success depends on strong justification and compliance proof.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

18 February 2026 He can apply for a new GST registration as a proprietorship, leaving the old one cancelled, as no bar exists for fresh applications post-cancellation. However, old liabilities (tax, interest, penalties) persist personally against him; authorities may probe during new application and deny if dues are unpaid. Verify no outstanding demands on the old GSTIN before proceeding.
The tax officer will likely reject the new application unless the "deficiency" is removed—meaning all pending returns of the old GSTIN must be filed and all liabilities (tax, interest, and late fees) must be paid.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)

20 February 2026 Thank you so much, Sir.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

21 February 2026 You are welcome.

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