Restore GST Number for cancellation applied by tax payer

[Sandip Patel]

Restore GST Number for cancellation applied by tax payer.

Applied cancellation 1 year ago. Get cancellation order 1 week ago. All return filed untill cancellation. Effective date of cancellation is 1 year back. How to restore gst number ?

Please Help...

[KASTURI SETHI]

One can voluntarily surrender registration after one year from the date of registration. If registration is cancelled on the request of the registered person, such cancelled registration number cannot be restored. Cancelled registration can be restored if it is cancelled by the Proper Officer because of various offence (s) committed by the registered person.

[Sandip Patel]

Dear Sir,

I want to restore my GST number. Any way I can do ?

[KASTURI SETHI]

In my view, you will have to apply afresh.

[Sandip Patel]

Effective Cancellation Date is 31-12-2018. We paid tax From January 2019 to December 2019.

Order for cancellation date is 23-01-2020.

What happen for our paid tax of sales invoices after effective cancellation date?

[KASTURI SETHI]

Tax paid already stands credited into Govt. Account. You will not suffer loss on that count.

[Sandip Patel]

Thank You Kasturi Sethi Sir ..

[KASTURI SETHI]

Date of issue of order for cancellation of registration is very much crucial. The department cannot brush aside this very fact.

[Sandip Patel]

Dear Kasturi Sethi Sir,

can i apply for new gst registration with same PAN no and same NAME ?

[KASTURI SETHI]

Yes, you can apply afresh against same PAN and same name and same premises. Pl. ensure that no Govt. dues are pending against the old registration.

AI Summary

Voluntarily Canceled GST Numbers Can't Be Restored; Apply for New Registration if Canceled by Proper Officer for Offenses A discussion on a forum addresses a taxpayer's query about restoring a canceled GST number. The taxpayer applied for cancellation a year ago and received the cancellation order recently. Kasturi Sethi explains that a voluntarily canceled GST registration cannot be restored, but one canceled by a Proper Officer due to offenses can be. The taxpayer inquires about the status of taxes paid after the effective cancellation date, and Sethi assures that these are credited to the government account. Sethi advises applying for a new GST registration using the same PAN and name, ensuring no pending government dues.