The Central Board of Indirect Taxes and Customs ("CBIC") vide its Circular No. 95/14/2019-GST dated March 28, 2019 which has clarified that application for new registration under GST having the same PAN shall be rejected if the person whose GST registration was cancelled earlier due to default of not furnishing returns for a consecutive period of 3 or 6 tax periods (as the case may be) and revocation of cancellation of registration has not been filed.
Further, it is clarified that where the applicant fails to furnish sufficient convincing justification or the proper officer is not satisfied with the clarification, information or documents furnished, then, his application for fresh registration may be considered for rejection.
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