@ Surender Mavi, as per Rule 23 Agar AAP ka Registration cancel ho Gaya hai woh bhi return na file karney ki wajah se to AAP ko 30 day key andar Revocation of cancellation file karna hota hai in Form Reg-21 aur isko Ko file karney sey pahley AAP ki saari return file honi chaiyey .
Toh agar 30 day nahi huyey hai toh return file karo aur file the above mentioned form online on portal. Ya AAP apney jurisdiction Tax officer Jaa mar mil lo .
Opt for trading business, but make sure you're also complying with the provisions applicable to registered persons making supplies through ECO... there are some minor differences in compliance part between normal trader and trader selling goods through ECO..