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

Sole proprietorship. GST got cancelled 9 months back due to non filing of return. How to get gst registration for same person now ? WHat will be the penalty or interest , if any. 

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Quick Summary
If your sole proprietorship's GST registration was cancelled over 9 months ago due to non-filing, you'll need to take specific steps to reapply. The primary method involves filing all outstanding returns up to the cancellation date and then potentially filing a Writ Petition in the High Court for revocation. While penalties might not be levied, interest on any outstanding dues and late fees for the non-filed returns will likely apply. Contacting your GST officer is a crucial first step to understand the exact process and requirements for reactivating your GSTIN.

Contact Your GST officer for revoke...

If any Payables then interest is applicable...

Late fee is applicable for non filing of returns as per due date...

penalty not levied...
Rebooking is possible? as it is already 9 months since cancellation
Yes, It's possible by the Tax Officer...
Revoke is Only way to activate the PAN in GSTIN.

Otherwise the PAN can't use in GSTIN...

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.  

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