Gst Registration Revoke.

RAVINDRA GANGADHAR DEVALE (TAX PRACTITIONER) (286 Points)

13 January 2023  
Respected Sir, Taxpayer was Registered Under Composition On the date 10-01-2019 But after His registration cancelled due to non filling GST return & effective date is cancellation is 10-01-2019.
Later he take GST registration Regular on the date 25-01-2022
Now he wants to Paid Gst on the period 01.04.2021 to 31.12.2021
Can he revoke Old Gst No. Which was under composition Because thats time liabilities was 1% and now he is under regular in GST plz Guide me.