I have migrated from service tax and provisionally registered under GST in Feb 2017. However, my annual revenue is below the threshold of ₹ 20.00 lac and as such I am nt liable for GST. I would like to know, how to de-register the provisional registration.
Deregistration under GST: provisional registrants may cancel via prescribed form but online portal remains inactive. Provisional registrant under GST may seek cancellation of registration through the prescribed procedure; administrative guidance identifies Form REG 29 as the instrument for cancellation but indicates the online portal has not activated the cancellation facility, so eligible registrants must await portal activation to complete deregistration. (AI Summary)