GST Registration

Dear sir My client was register under gst 1/7/2018 to 31/03/2019 and after 31 Mar 2019 cancelled his registration and Now again He want to register in Gst can he take gst registration. plz guide me.With same pan

Replies (3)
Yes... He can take new registration.
yes cancelled Registration can be revoked subject to some condition.
refer section 30 of gst act
Yes he can again take Registration under same PAN . ( in term of Circular 95/14/2019 GST , if earlier Registration has been cancelled by filing all the compliances therein is then can have new Registration.)

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