How To Get GST Registration After Cancellation | AcademyTax4wealth

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An Application for New GST Registration after
Cancellation
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• After cancellation, a new GST registration
  application must be made. It is mandatory for
  taxpayers whose GST registrations have been
  cancelled to apply for a new one. Taxpayers
  wont be allowed to operate their firms if they
  dont register for GST. It is crucial to
  comprehend the significance of revoking a
  cancelled GST registration as well as the
  repercussions of doing so.
• Also, Read GST Registration Overview
• It is mandatory for taxpayers whose GST
  registration has been cancelled to apply for a
  new one.
• This article will cover the following topics
  related to can, apply for new GST after
  cancellation, how to activate cancelled GST
  registration after 1 year, how to activate
  cancelled GST registration after 180 days, how to
  activate cancelled GST registration after 2
  years, and what happens
• if GST registration is cancelled.
• After Cancellation, New GST Registration
• New Registration for GST
• The Effects of Delaying a New GST Registration
  Application After Cancellation, New GST
  Registration
• The following circumstances allow the appropriate
  GST officer to revoke the registration,
  according to Section 29(2) of the CGST Act
• The taxpayer broke one or more of the GST Act's
  norms or provisions.
• The Section 10 taxpayer has registered and made
  taxable supply but has failed to file a return
  for three consecutive tax months
• The taxpayer has been a registered taxpayer for
  six consecutive months
• without submitting a tax return.
• The taxpayer chose voluntary registration, but
  six months after choosing voluntary
  registration, he has not started his firm.

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• apply to the officer through a request for the
  reversal of the cancellation of the GST
  registration if he close to continue his business
  following the officers cancellation order.
• All taxpayers whose GST registrations were
  cancelled by the officer are being given
  another opportunity to give effect to the
  notification issued by the GST Council on March
  28, 2019. All of these taxpayers who had their
  registrations cancelled are now able to apply for
  a new GST registration rather than having their
  registrations revoked.
• The competent official has been given the
  authority under the new regulations to award new
  registrations to taxpayers whose GST
  registrations were previously revoked and who
  have asked for revocation. The tax officials
  have received strict instructions to conduct
  in-depth investigations into the causes of prior
  cancellations and the unlawful holding of new
  GST registrations alongside older ones in the
  same state.
• New Registration for GST
• The appropriate officer will handle the New GST
• Registration application with even greater
  caution. The proper officer will take extra
  precautions to correctly evaluate and process the
  application as the taxpayer's prior records will
  have shown to be false.
• The competent official will examine the following
  details if the taxpayer is requesting a new GST
  registration in the same State but already has
  one for that State.
• Whether the existing GST registration is being
  kept or cancelled.
• Whether or not the taxpayer has asked to have his
  or her cancelled GST registration reinstated.
• If the registration was revoked due to
  non-compliance with Section 29(2) (b)
• (composition's taxpayer failed to file returns
  for three consecutive tax periods) or Section
  29(2) (c) (normal taxpayer did not file returns
  for 6 months consecutively).

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The Effects of Delaying a New GST Registration
Application If the taxpayer does not request a
reversal of the cancelled GST registration after
it has been revoked, then the repercussions will
befall him/her. The application for a new GST
registration will be declared "deficient" under
Rule 9 of the CGST Rules 2017 and the proper
officer will reject the application as a result
of the requirements outlined in Sections
29(2)(b) and (c) are still in effect. Therefore,
when their prior GST registration has been suo
moto cancelled, taxpayers who have not complied
with the GST regulations and GST Return filing
requirements would have a very difficult time
getting a new one.