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A person whose is regd under GST for rental income from commercial shops has not filed GST returns since July 2020. Dept has cancelled regn. Revocation application filed by assessee beyond 90 days also rejected by Dept. Now, only option left is Appeal for revocation of regn. Once restored, since there is no GST Amnesty/Relief in sight, the assessee has to pay almost Rs. 60k-70k as late filing fees. Can he abandon this regn and apply for a new regn?

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Is the Previous number got cancelled suo moto by the officer than u can not have new registration. Officer will reject your application. As per SOP given by cbic new application also lie with same office

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