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cancellation of registration, Goods and Services Tax - GST

Issue Id: - 112911
Dated: 6-10-2017
By:- kantipudi satyanarayana
cancellation of registration

  • Contents

For cancellation of registration GST REG 16 has been prescribed. But it has not so far been activated in the portal. What is the fate of the migrated assessee If he is not allowed to cancel his GST regn when he expects that his gross receipts would be below the threshold limit. Whether shall he not raise tax invoices till GST REG 16 is activated? Or shall he keep on issuing tax invoices without charging GST? What about filing of GST Returns? Can he show his monthly taxable turnover to be nil? Is it fair on the part of the Govt not to allow the assessee to cancel his registation? My question is what to do during the intervening period ? Whether to file Gst returns? If so, How? Pl advise

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Showing Replies 1 to 5 of 5 Records

1 Dated: 6-10-2017

To avoid any litigation in future, it would be better that till your registration is cancelled, you can charge GST and file return like a normal registered person. Once the option for cancellation is incorporated in the portal, you can opt that. Rather It would have been better that you did not choose to migrate into GST when your turnover was lesser than ₹ 20 lacs.

2 Dated: 6-10-2017

All this has happened due to imperfection of GST software. Assessee must not suffer without his fault. This is not an isolated case. There are so many defeciencies in the Common Portal which are being rectified by Govt. It will take time. Rightly advised by an expert.

3 Dated: 6-10-2017
By:- Rajagopalan Ranganathan


According to Section 22 (2) of CGST Act, "every person who, on the day immediately preceding the appointed day, is registered or holds a licence under an existing law, shall be liable to be registered under this Act with effect from the appointed day.

If your turnover is below the limit of ₹ 20 lakhs, please contact your range officer or Seva Kendra of your Commissionerate seeking their help in cancellation of the registration.

4 Dated: 7-10-2017
By:- kantipudi satyanarayana

Dear experts,

thanks for your timely response. I wish to invite your attention to the following:

1. I got migrated to gst as it is a must who have othewise been on excise or service tax rolls.

2. Keep on paying GST and filing returns till the option to cancellation is actiivated on the portal for no fault of mine is not a good solution.

3. Already personally contacted the jurisidctional superintendent who expressed his inability stating that they do not have any power as of now to accept and act on physical submssion of GST REG 16 and simply adivsed to patiently wailt till it is hosted on the GST protal.

5 Dated: 8-10-2017
By:- Kishan Barai

The answer for your question is W A I T blush


Old Query - New Comments are closed.

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