Dear Sir Please advise about the revocation of registration also guide can we take new registration after apply of cancellation which has approved by the Dept. Now we want to take fresh registration

Reply—As per Section 30 of CGST Act, 2017, Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for Revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order.

And as per amended provision of section 30 of CGST Act, the time limit to apply for Revocation of cancellation of registration may be extended by—

1. Additional Commissioner or Joint Commissioner, for a period not exceeding 30 days,

2. Commissioner, for a further period not exceeding 30 days beyond the period specified above.

However if taxpayer has applied for cancellation of GST registration on voluntary basis, there is no provision to apply for Revocation of such registration. 

Now, taxpayer is require to apply for new registration.