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Fresh GST REGISTRATION after cancellation

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khushwant Khandelwal

41 Points Posted on 15 December 2020

wheather partner of firm, whose registration has been cancelled for non filling of returns, Can apply for fresh gst registration on sole proprietorship?

Thanks

Replies (4)

Quick Summary

This discussion clarifies whether a partner of a firm, whose GST registration was cancelled for failing to file returns, can apply for a fresh GST registration as a sole proprietorship using the same PAN. The consensus is that this is not permitted. If a registration is cancelled by the Proper Officer for non-filing of returns for six consecutive periods, a new registration cannot be applied for using the same PAN. The correct procedure is to apply for revocation of the existing cancelled registration, as clarified by Circular No. 95/14/2019 - GST.

Shivam RC

Student

23693 Points Posted on 15 December 2020

No Sir it is not allowed...

If the Registration is cancelled by the Proper Officer on the ground of not filing the GST Returns for Six consecutive tax periods [ U/s 29(2) clause (c) ], then the Person will not be able to apply for a Fresh GST Registration on the same PAN Number. He needs to apply for Revocation of Cancellation of GST Registration.

The same was clarified via Circular No. 95/14/2019 - GST , dated 28th March 2019 [ Subject : Verification of application for grant of new registration ].

Regards,
Shivam RC.