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?

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.