Gst Registration Revoke.

Respected Sir, Taxpayer was Registered Under Composition On the date 10-01-2019 But after His registration cancelled due to non filling GST return & effective date is cancellation is 10-01-2019.
Later he take GST registration Regular on the date 25-01-2022
Now he wants to Paid Gst on the period 01.04.2021 to 31.12.2021
Can he revoke Old Gst No. Which was under composition Because thats time liabilities was 1% and now he is under regular in GST plz Guide me.
Replies (2)
Quick Summary
A taxpayer's GST registration under the composition scheme was cancelled on 10-01-2019 due to non-filing of returns. They later obtained a regular GST registration on 25-01-2022 and wish to pay GST for the period 01.04.2021 to 31.12.2021. The query is whether the old composition scheme GSTIN can be revoked or restored to handle this period, considering the lower tax liability under composition.

I think it cannot be revive old GST number which was under composition scheme..

You can not restore the earlier GSTIN.

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