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Issue ID: 112911
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cancellation of registration

Date 06 Oct 2017
Replies 5 Replies
Views 2170 Views
Cancellation of GST registration delayed by portal unavailability, continue charging GST and filing returns until cancellation option is enabled.
Because GST REG-16 is not yet activated on the portal, registered persons should continue charging GST and filing returns as normal to avoid future litigation; taxpayers may seek help from their range officer or Seva Kendra, but officials may be unable to accept physical GST REG-16 until the portal option is enabled, and the issue largely stems from deficiencies in the GST common portal. (AI Summary)

For cancellation of registration GST REG 16 has been prescribed. But it has not so far been activated in the portal. What is the fate of the migrated assessee If he is not allowed to cancel his GST regn when he expects that his gross receipts would be below the threshold limit. Whether shall he not raise tax invoices till GST REG 16 is activated? Or shall he keep on issuing tax invoices without charging GST? What about filing of GST Returns? Can he show his monthly taxable turnover to be nil? Is it fair on the part of the Govt not to allow the assessee to cancel his registation? My question is what to do during the intervening period ? Whether to file Gst returns? If so, How? Pl advise

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