Answer

1. F

   Facts

   Once the revocation window and its extension have passed, REG-21 cannot be filed. The options are an appeal against the cancellation order under Sec 107, or a fresh registration with past dues cleared.

2. P

   Provisions and law

   • Sec 107, CGST Act 2017Appeal to the appellate authority within 3 months of the order, with up to 1 more month on sufficient cause
   • Rule 23, CGST Rules 2017Revocation in REG-21 within 90 days of service of the cancellation order, extendable by up to 180 days; pending returns and dues first
   • Sec 29(3), CGST Act 2017Cancellation does not wipe out tax or other dues for any period before cancellation
3. A

   Analysis

   If the appeal window is also over, the practical route is fresh registration. The old GSTIN's dues remain under Sec 29(3) and can surface during new registration verification. Courts have at times allowed revocation late where the business is genuine and returns are filed, but that needs a writ petition and is fact specific.

4. C

   Conclusion

   1. 1Check whether you are still within the appeal period for the REG-19 order.
   2. 2If yes, file APL-01 with pre-deposit and grounds.
   3. 3If not, clear old dues through DRC-03 and apply for a new GSTIN.
   4. 4Keep the old GSTIN's papers in case a notice comes.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.