Provisional registration cancelled

[RACHHPAL JASROTIA]

Sir,

Our provisional registration ID is cancelled . We had not applied for cancellation. we have made purchase/sales transactions in lacs. How to restore my registration ? How to use my stock under the initial regtistrtation?

Regards

[DR.MARIAPPAN GOVINDARAJAN]

The Department may cancel your provisional registration for certain reasons. Please approach the jurisdictonal proper officer in this regard. Or you may apply afresh of registration.

[RACHHPAL JASROTIA]

Sir,

Every jurisdictional officer is unable to solve the problem despite the message directs to approach concerned authority. New registration no problem. But what about transaction of amount in lacs. How to take input of stock in new registration?

Regards.

[KASTURI SETHI]

When you have crossed threshold exemption limit ?

[DR.MARIAPPAN GOVINDARAJAN]

The CGST (Amendment) Bill, 2018 provides that if a registered person applies for cancellation of registration, the proper office is to suspend the registration till the cancellation is completed.

AI Summary

Registration cancellation: provisional GST registrations can be cancelled; taxpayers must approach the jurisdictional officer or reapply.
Provisional registration under GST may be cancelled by the department; taxpayers should approach the jurisdictional proper officer or reapply for registration. Cancellation raises practical issues for claiming input tax on stock purchased or sales effected under the cancelled provisional registration; resolution depends on the proper officer's direction. The CGST Amendment Bill, 2018 provides that an application for cancellation leads to suspension of registration until cancellation is completed.