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

Surrender of GST registration: cancellation allowed but contingent on clearance of dues and required return filings.
A registrant may surrender one GST registration and add its premises as an additional place of business on the continuing registration; cancellation is subject to clearance of all government dues and filing of required returns, with only the final return generally required upon filing for cancellation and no guaranteed timeline for departmental cancellation.