A person already have a GST number since Jul-17 (Regular scheme) and filed GSTR filed upto Nov-2018 and afterword there is no business so he didn't file return, resultant in Jul-19 the tax officer have cancelled the GST number in own motion (suo moto).
Now the person want's to restart the business and need to re-active the GSTN.
Now what should do??
Should assessee file all the pending returns and pay all the penalty?? or wait for penalty waiver??
Can assessee do apply for new GST number on same PAN??
Thanks
CAclubindia
