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New GST on same PAN

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Lalit Nyati

Student

181 Points Posted on 12 December 2020

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

Replies (5)

Quick Summary

If your GST number has been cancelled by the tax officer due to non-filing, you generally cannot simply reactivate the old GSTN. The process usually involves applying for revocation and then filing all pending returns with late fees. However, if revocation isn't possible or practical, you may need to apply for a new GST registration using the same PAN.

JATINDER KUMAR

Accountant

2102 Points Posted on 12 December 2020

You can not reactivate old GSTN

Lalit Nyati

Student

181 Points Posted on 15 December 2020

If I pay all the panalty than also I'll not get active GST..why??

Vikash Viraura

22 Points Posted on 16 December 2020

If cancellation process complete from proper officer without any application of taxpayer on sou moto than you can file Revoke application after login and than meet to personally officer if revokation complete than file all pending returns with due late fee.