Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

New GST Registration in case old GSTN has been surrendered

27 September 2024

If a sole proprietor has voluntarily surrendered their GSTN and it's still suspended but not canceled, can they get a new GST registration with the same PAN?

Reply
Follow
Share

3 Replies

Rama chary Rachakonda (Master in Accounts & Lawyer email ID:ramachary64@gmail.com voice no:9989324294) (5148 Points)
Replied 27 September 2024

If a sole proprietor has voluntarily surrendered their GSTN and it's still suspended but not canceled, they can apply for a new GST registration with the same PAN, but there are certain conditions and procedures to follow: 1. Wait for the suspension to be revoked or the cancellation process to be completed. 2. Apply for a new GST registration using the same PAN, but with a new GSTIN. 3. Provide a declaration in the new registration application stating that the previous GSTIN was surrendered voluntarily and is no longer in use. 4. Ensure that all pending dues, returns, and compliance related to the surrendered GSTIN are completed. 5. The new GST registration will be processed, and a new GSTIN will be generated. However, if the suspension was due to non-compliance or other issues, the authorities might not approve the new registration until the issues are resolved.

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Deepika Garg (180 Points)
Replied 27 September 2024

Thank you

Khushbu Bansal (student) (48 Points)
Replied 28 September 2024

If a sole proprietor has voluntarily surrendered their GSTN (Goods and Services Tax Number), and it is currently in suspended status but not fully canceled, they cannot apply for a new GST registration with the same PAN until the cancellation process is completed.

Check the Status: Log in to the GST Portal and check the status of the cancellation request.
Contact GST Officer: If the cancellation request is pending for a long time, you can contact the GST office or file a grievance on the GST portal for faster resolution.
Apply for New Registration: Once the cancellation is confirmed, you can apply for a new GST registration using the same PAN through the normal process.