Surrender of GST Registration

[Shailesh Bapat]

Sir,

Company has obtained two registration within the same state - for two products manufactured by them. Company now wants to merge both registrations and operate with a single gst within the State. Both the GSTIN have pending SCN's. What is the way out for this?

AI Summary

Company Seeks GSTIN Merger Amid Pending SCNs; Guidance on Cancelling One Registration and Adding Business Premises A company with two GST registrations within the same state for different products seeks to merge them into a single registration. There are pending Show Cause Notices (SCNs) for both GSTINs. One response suggests surrendering one registration, noting that the department will only cancel it after all dues are cleared and returns are filed, with no set timeline for cancellation. Another response states that pending SCNs do not require keeping the registration active and advises adding the premises of the canceled registration as an additional place of business. The discussion references relevant GST circulars and rules.