Gst activate

This discussion explores the possibility of reactivating a GST registration that was cancelled suo moto by the department three years ago. Participants generally agree that direct reactivation is not possible. The consensus suggests that a new GST registration is required, but there's a complication regarding obtaining a new registration under the same PAN. Reference is made to a circular clarifying that failure to apply for revocation of cancellation is deemed a deficiency, necessitating a fresh application with a new PAN, which raises further questions about obtaining a new PAN for the same individual.