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Registration

05 August 2020

do saal pahle maine gst me regisitration karaya tha october 2018 me wo cancle ho gaya sou moto ab usi pan number se mai dobara registration kar sakta hu

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3 Replies

CA ABHAY GUPTA (Practice) (3230 Points)
Replied 05 August 2020

Yes you can and also you can file revocation if you want the same GSTIN...

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CA. Heet Shah (Tax Consultant & Practitioner) (6178 Points)
Replied 05 August 2020

Definetly you can apply for new registration on the same pan No.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 06 August 2020

Nahi agar Woh return Nahi file karney Karan cancel hua tha ttoh aap ush pan per GST no. Nahi let saktey.

As per Circular 95/14/2019 GST :

Sub-section (10) of section 25 of the CGST Act read with rule 9 of the CGST Rules
provide for rejection of application for registration if the information or documents submitted
by the applicant are found to be deficient. It is possible that the applicant may suppress some
material information in relation to earlier registration. Some of the information that may be
concealed in the application for registration in FORM GST REG -01 are S. No. 7 „Date of
Commencement of Business‟, S. No. 8 „Date on which liability to register arises‟, S. No. 14
„Reason to obtain registration‟ etc. Such persons may also not furnish the details of earlier
registrations, if any, obtained under GST on the same PAN.