GST Registration

Registration 425 views 7 replies

Hello everybody

my client got registered for gst in punjab..but due to non filing of returns, it got cancelled..now he wants to reg in other state with the same name..Can he???

Replies (7)

No specific provision or section exists barring person whose registration has been cancelled earlier for applying registration in another state or the same state. The reason being, as per the act, registration shall be cancelled after all dues with respect to such registration has been paid (But in practice, the department has been cancelling registrations even due with regard to penalty exists). 

Yes you can get but all your previous liability need to be settled
As per Circular 95/14/2019 GST

you wont be able to obtain new registration on pan which is being cancelled due non filing of Return .
and
As per circular 99/18/2019 GST ,read with RoD 5/2019 CT whose registration has been cancelled before 31/3/2019, given opportunity to file revocation before 22/7/2019

Hence its better if your cancellation order is of before 31/3/2019 , then file revocation , else wont be able obtain gstn on that PAN
his business is inpunjab..but he can issue bills from other state
As pankajam said, you can not apply for fresh registration with in same state. But nothing bar you obtaining registration in other state by virtue of circular.95/2019

if we have received show cause notice regards to non filing of return of one state & now if our 4 months returns are pending & applying for new state GST registration, ARN recd, but still GSTIN cannot be issued for new state?

our registration (Maharashtra) is not cancelled but recd SCN from department & we have 4 months returns pending. can we get other state registration?


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