TaxTMI 
TaxTMI 
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
Provisional registration cancelled
09 Aug 2018 
4 Replies 
1533 Views Asked by
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. (AI Summary)
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. (AI Summary)