Dear Experts,

 

I need your valuable guidance regarding my GST registration.

 

A GST registration was obtained in Uttar Pradesh under a proprietorship. However, the business never commenced due to unavoidable circumstances. The proprietor was staying outside India, because of which a current bank account could not be opened.

 

The facts are as follows:

 

• No business transactions were carried out.

• No tax invoice was issued.

• No outward supply was made.

• No ITC was claimed.

• No e-way bill was generated.

• No business activity was conducted using this GSTIN.

 

The department cancelled the GST registration suo-moto. Later, my consultant filed an application for revocation of cancellation, but it was rejected because the GST officer asked for current bank account proof and principal place of business proof, and the reply was not submitted within the prescribed time.

 

Now, I do not want to revive the old GST registration. I simply want to start the business properly and apply for a fresh GST registration on the same PAN with all the required documents and compliances in place.

 

My questions are:

 

1. Can I obtain a fresh GST registration on the same PAN after the earlier GSTIN has been cancelled suo-moto?

2. Is filing an appeal necessary if I do not want to revive the old GST registration?

3. Will the old cancelled GSTIN create any issue while obtaining a fresh GST registration?

4. Has anyone handled a similar case? Please share your experience.

 

Thank you in advance for your valuable guidance.