New Registeration

[VIGNESH]

Sir/mdm. GST registration was canceled Sumo by the Department 1 year before for non filing of Returns and there is no tax due, can the dealer apply for new registration?

[KASTURI SETHI]

Yes. You can apply for new registration but old registration no. will reflect in Common Portal on the basis of PAN. So Annual Return and Final Return have also to be filed. Internal Audit by the department is also pending. So hurdle will be there.

AI Summary

GST registration: cancelled registrants may apply anew but prior registration stays linked to PAN, requiring pending returns. A taxpayer whose GST registration was cancelled for non-filing may apply for a new registration, but the prior registration will remain visible on the common portal via PAN; the taxpayer must file the Annual Return and Final Return for the earlier registration, and unresolved departmental actions such as an internal audit may create procedural hurdles.