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?

AI Summary

New GST Registration Possible After Cancellation for Non-Filing; Previous Number Remains Linked to PAN. A user inquired about the possibility of obtaining a new Goods and Services Tax (GST) registration after their previous registration was canceled due to non-filing of returns, despite having no tax dues. The respondent confirmed that a new registration is possible; however, the previous registration number will appear on the Common Portal due to the association with the same PAN. The user must also file the Annual and Final Returns, and an internal audit by the department is pending, indicating potential challenges ahead.