one has recently applied for cancellation of gst no.himself due to lower sale ,now he wants to reactivate the same ,can the earlier gst no. allot to him??or he has to apply for new one ,only 2days has been gone for application for cancellation .please guide
GST registration reactivation can restore the same GST number if cancellation is pending and returns and dues are completed. A GST cancellation application does not immediately deactivate registration; the GST number remains intact until statutory processes conclude. Taxpayers must file all outstanding returns, including the final and annual returns, and clear all dues to complete cancellation. A restoration petition may obtain the same GST number subject to prescribed conditions and administrative approval; taxpayers may seek helpdesk assistance for procedural resolution. (AI Summary)