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    <title>Annual Return Provisional Registration Cancelled</title>
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    <description>The Annual Return remains required even if the GST provisional registration shows as cancelled on the portal; practical access problems should be resolved by lodging a ticket with the Common Portal Grievance Redressal Cell, following up with portal officials who alone can reopen accounts or de-freeze returns, and escalating to departmental officers if necessary.</description>
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      <description>The Annual Return remains required even if the GST provisional registration shows as cancelled on the portal; practical access problems should be resolved by lodging a ticket with the Common Portal Grievance Redressal Cell, following up with portal officials who alone can reopen accounts or de-freeze returns, and escalating to departmental officers if necessary.</description>
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