https://www.taxtmi.com/forum/issue?id=114031 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. en-us Thu, 09 Aug 2018 17:37:58 +0530 Thu, 23 Jan 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114031 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. Discussion-Forum GST Thu, 09 Aug 2018 17:37:58 +0530 https://www.taxtmi.com/forum/issue?id=114031