cancellation of registration

[kantipudi satyanarayana]

I got migrated to GST as I was on the erstwhile service tax rolls. Now I want to get my GSTIN cancelled as my gross receipts would be less than 20 lakhs. As the gst regn cancellation form has not been hosted on GSTN portal for quite a long time, I charged Gst on my bills and filed the respective GST returns till date. Now I want to get my regn cancelled, Pl advise me the procedure and the relevant form. I hope that I need not wait for 12 months as I am a migrated one.

[KASTURI SETHI]

Dear Querist,

Login your account in common portal. When it is opened, you will find 'provision for cancellation of registration' on the right side. Click on that and you are to follow directions of the system and go step by step. It has been recently activated.

[DR.MARIAPPAN GOVINDARAJAN]

Whether the portal opens the menu for cancellation of registration, Sir

[KASTURI SETHI]

Yes.Sir. I have tried just now. A few days earliet. It is working. It surfaces for those who are registered under GST.

[KASTURI SETHI]

Those who been auto migrated and they have been granted provisional registration on the basis of auto migration. They have not been granted User ID and Password. They will have to wait for cancellation of the provisional registration. It is understood that they cannot open their account on Common Portal system.

[subramanian vijayakumar]

Portal is open dealer's can go for cancellation in REG 29 SIR

FOR QUITE SIMTINE I HAVE NOT POSTED

MY VERY GOOD MORNING TO. ALL EXPERTS

[kantipudi satyanarayana]

Thank u exprerts for ur timely advises. But filing REG 29 form is applicable when the regd person has not issued any tax invoice. Conversly it is not applicable in a case where tax invoice has been issued as in the case of mine. I feel for me the applicable form is REG 16 which is yet to be opened on the GSTN portal. Now again my doubt is whether a migrated one would be allowed to submit REG 16 within 12 months of GST regn. If REG 16 is not opened for quite a long time, I shall be forced to pay GST and file monthly retuns. Pl advise me in this context.

[KASTURI SETHI]

Sh.Subramanian Vijayakumar Ji,

Your home-coming is welcome, Sir. We missed your valuable opinions and knowledge badly. You last appeared on 18.8.17. Frequency must be enhanced in order to improve the quality further. More the experts on TMI, more fool-proof replies. Sharing knowledge is power.

[KASTURI SETHI]

Dear Querist,

The department is well aware that Common Portal System is not fully functional. It will be set right soon. You will have to wait for. There was a news about steps being taken for making the system fully functional and fool-proof. That is why due dates are being extended again and again. This move is for redressal of assessees' problems.

AI Summary

Cancellation of GST registration: portal allows cancellation but provisional migrants face delays; REG 29 open while REG 16 unavailable. The central operative guidance is that REG 29 is available on the Common Portal for taxpayers who have not issued invoices, while REG 16 (applicable where invoices were issued) was not yet accessible. Migrated taxpayers granted provisional registration without user credentials cannot access the portal and must wait for the system to be fully functional; meanwhile the department is remedying portal issues and extending due dates, and affected taxpayers may need to continue filing returns until cancellation can be processed.