sir if a gst registration has cancelled so moto and notice u/a 46 has been issued but yet I have not filed final return. can I apply for new registration with the same PAN .
Please recheck the notice once again, because Notice Under Sec.46 is issued to file the pending /unfiled returns within time period of 15 days, but it is silent about cancellation, you can file your annual return still if your GSTN number is active.