Su Moto Cancellation - more than 3 years gone - how to retrieve RC - Reg.
This query is : Resolved
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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.
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.
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.
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.
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.
20 February 2026
Thank you so much, Sir.
21 February 2026
You are welcome.
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