BMC Associates says Replied on 26th September,2026 04:16 PM

Yes, the person can continue the business after GST registration is cancelled, but if the person is still liable to be registered under GST because the applicable turnover threshold is exceeded, they cannot simply continue making taxable supplies as an unregistered person. The appropriate course is to apply for revocation of the cancellation if the cancellation was done by the proper officer. Under Rule 23, a person whose registration was cancelled by the officer can apply for revocation, subject to the prescribed conditions. If the person continues business and remains liable for registration, the GST authorities have specifically clarified that such a person should seek revocation of the cancelled registration rather than using fresh registration merely to avoid liabilities relating to the earlier registration. So, practically: Cancellation → apply for revocation → registration restored → continue taxable business and pay GST through returns. The cancellation also does not erase GST liabilities relating to the period before cancellation. For GST compliance matters, businesses can consult chartered accountant firms in gurgaon, a chartered accountant gurgaon, a ca firm in gurgaon, or a ca in gurgaon.