https://www.taxtmi.com/forum/issue?id=115973 Restoration of a GST registration depends on why registration was cancelled: voluntary surrender or cancellation at the taxpayer's request cannot be restored and requires a fresh application, whereas cancellation by the proper officer for offences may be eligible for restoration. The date of the cancellation order and the effective cancellation date are legally important. Taxes paid after the effective cancellation date remain credited to the government account. A new registration can be applied for using the same PAN, name and premises provided no government dues are pending against the prior registration. en-us Tue, 04 Feb 2020 12:59:27 +0530 Thu, 23 Jan 2025 15:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115973 Restoration of a GST registration depends on why registration was cancelled: voluntary surrender or cancellation at the taxpayer's request cannot be restored and requires a fresh application, whereas cancellation by the proper officer for offences may be eligible for restoration. The date of the cancellation order and the effective cancellation date are legally important. Taxes paid after the effective cancellation date remain credited to the government account. A new registration can be applied for using the same PAN, name and premises provided no government dues are pending against the prior registration. Discussion-Forum GST Tue, 04 Feb 2020 12:59:27 +0530 https://www.taxtmi.com/forum/issue?id=115973