CANCELLATION OF REGISTRATION

[Shreyansh Agrawal]

DEAR SIR,

MY CLIENT HAVING TRANSPORT BUSINESS OPERATES IN TWO PLACES I.E MAHARASHTRA & GUJARAT AND OBTAINED INDIVIDUAL REGISTRATION IN MAHARASHTRA AS WELL AS GUJARAT BY USING SINGLE PAN NUMBER. NOW MY CLIENT WANT TO CANCEL REGISTRATION IN GUJARAT BUT MY QUERY IS WHETHER WE HAVE TO DISCLOSE ADDITIONAL PLACE IN MAHARASHTRA REGISTRATION IF WE CONTINUE WITH MAHARASHTRA REGISTRATION NUMBER OR WE CANCEL REGISTRATION IN BOTH PLACE I.E MAHARASHTRA & GUJARAT. FOR GTA, GST REGISTRATION IS NOT COMPULSARY. IF WE CANCEL BOTH PLACE REGISTRATION NUMBER WHETHER THERE IS ANY CONSEQUENCE?

[DR.MARIAPPAN GOVINDARAJAN]

Registration is statewise. No place other than the State could be included as additional place of business.

[YAGAY and SUN]

In the GSTN there is specific place to mention the other place of business outside the State. Depending on the facts of your business you may get it cancelled in a particular state or in any other state.

[Ganeshan Kalyani]

You may cancel your registration as the service which you are rendering is covered under reverse charge and the receiver of the service is required to pay tax. The law has exempted the provided of such service to get himself registered under GST. Thanks

[KASTURI SETHI]

There has not been much change from pre-GST era to GST regime regarding liability of tax in this category. It is very simple that who pays the freight, will pay GST. That person may be consignor or consignee. Both are covered for the purpose tax liability. It is actual practice being followed by the assessees as supply of this service is under RCM. It being under RCM you can get your registration cancelled as already advised by my friends (experts). Necessity of declaring additional of business or getting registration in another State does not arise.

[YAGAY and SUN]

It is in the GSTN to mention the businesses located in other states. It was also in erstwhile VAT legislation though not so stringent but in GST Regime it is to have checks and controls on tax evaders.

[Ganeshan Kalyani]

Ok noted.

AI Summary

Statewise registration: transport provider may cancel a state's registration where GTA services are under reverse charge and registration not mandatory.
Registration is statewise and places of business in other states are recorded in the GSTN. Goods transport services by a GTA are subject to the reverse charge mechanism, making GST registration for the supplier not invariably mandatory; accordingly, a supplier may cancel registration in a particular state if the service falls under reverse charge, while ensuring GSTN disclosures accurately reflect places of business and registrations.