Revocation of Gst registration after 90 days

If your GST registration has been cancelled by the department and you've missed the 30-day window for revocation, the portal typically won't allow it. In such cases, the common advice is to apply for a new GSTIN. You may then need to transfer any Input Tax Credit (ITC) from the old registration to the new one, ensuring proper documentation during both the closure of the old and the commencement of the new business. For complex transfers, especially between related entities like a firm and a spouse's firm, professional CA certification is usually required after verifying input and output details.