MURALIDOSS (INCOME TAX PRACTITIONER) 22 February 2020
AS PER GST PORTAL THE GST NO WAS CANCELLED /APPROVED STATUS,
THE EARLIER BUSINESS COMPLETELY CLOSED.
NOW HE WANTS TO DO NEW BUSINESS. CAN APPLY AGAIN NEW GST NUMBER SIR?
FOR THE SAME PAN?
ARS BHARATHI (Executive in gst department) 23 February 2020
. Yes, you can apply for new registration, but after the cancellation of the last registration, final return in terms of section 45, Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, with late fee. This is important, when you apply for new registration, you will be issued with notice regarding the filing of all returns including annual and final return.
Shivam RC (Student) 24 February 2020
Agree with Raja Sir.
If you have applied for cancellation of GST Registration voluntarily under Section 29 of the CGST Act 2017, then there is no problem. You can apply for Fresh GST Registration now.
But if your Registration is cancelled by the Proper Officer on a suo-motto basis on the grounds specified u/s 29(2) of the CGST Act 2017, such as not filing GST Return etc; then you "CANNOT" apply for Fresh Registration now on the same PAN.