Shivam RC (Student) 06 June 2020
First of all make it very clear that you cannot apply for a Fresh GST Registration if the previous Registration is cancelled by the Proper Officer on account of Non-Filing of GST Returns by virtue of Section 29(2) of the CGST Act 2017. It was clarified by the Department via Circular.
Therefore you have to file all your pending GST Returns under Section 39 / GST Statements under Section 37 ( GSTR-1 ) with the applicable Late Fees and Interest thereon, and clear all your Tax liabilities with the Department and then apply for REVOCATION OF CANCELLATION of GST REGISTRATION in FORM GST REG-21 ( Section 30 of the CGST Act 2017 ).
Kindly note that in the 39th GST Council Meeting held on 14th March 2020, It was decided that "If Registration is cancelled by the Proper Officer on suo-motto basis, on grounds mentioned under Section 29(2) of the CGST Act 2017, then application for filing FORM GST REG-21 can be filed till 30th June 2020 provided the RC is cancelled within 14/03/2020.
[ My personal Suggestion : Sir I would recommend you to wait till 12th June 2020 i.e. 40th GST Council Meeting because one of the agenda of this meeting is to decide regarding waiving off Late Fees of GSTR-3B for the period August 2017 to January 2020. If the decision is finalised, then it will be beneficial for you since you will be saving a lot of money if late fees is waived off. ]