New gst registration needed for suo moto cancelled gst registration - 9 months back

At present the only remedy is as under:-

1. First, file all pending return (GSTr1 & 3B) upto date cancellation.

2. then, file Writ Petition in High Court for Revocation of GST Registration.  

After 9 months of suo-motu cancellation:

• Revocation (Sec 30) is possible within 90 days, extendable up to 180 more days (total 270 days) with approval. At about 9 months, you're at the edge. If the 270 days have passed, revocation isn't possible.

• Fresh registration: you can apply for a new GSTIN with the same PAN, but the system may flag the cancelled GSTIN with pending returns or dues. Officers often reject new applications until the old GSTIN's returns (up to cancellation) and GSTR-10 are filed and dues paid.

• Steps: file all pending returns of the old GSTIN (up to cancellation) with late fees, file GSTR-10, then apply fresh.