GST Revocation final Return not Done

This discussion addresses a client whose GST registration was cancelled suo-moto. The user is seeking advice on whether their client can apply for revocation or a new registration using the same PAN. There's a query about the necessity of filing a final return (Form GSTR-10) before applying for a new registration, with a note that late fees apply if not filed within 90 days of cancellation. The consensus is that applying for new registration is possible, but final approval rests with the jurisdictional officer.