Revocation or New

Client not filed any return from Dec'2020.So, RC got cancelled. Now he wants to continue the business. Pls advise on the below.

1. Is it only option to go for revocation to continue the same business with same name..?
2. Shall we apply for new RC with same name or some other name..?
Replies (6)
Quick Summary
A client's RC was cancelled in December 2020 due to non-filing of returns. They now wish to resume their business and are seeking advice on the best course of action. The core questions are whether revocation of the old RC is the only way to continue with the same business and name, or if applying for a new RC (with the same or a different name) is a viable alternative. There's also a query about applying for new registration with the same proprietor and trade details despite penalties on the old registration.

Apply for new registration with same name or other name
Apply for new registration

By this time, time limit for revocation must have expired so no option but to apply for new registration,

visit department if having cancellation letter/intimation from the department 

and you can apply for revocation online from the portal 

Apply for New registration
Nidhi Mam and other professionals.. could u please clarify whether i can apply a new registration with the same name and proprietor and the same trades as well while having penalties and interest on the old registration due to non filing of returns in Aug 2019. Will the authorities approve the registration?

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