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cancellation of migrated to GST

Sheetal Devaki (Proprietor) (171 Points)

19 July 2017

Turnover is below 20 lakhs, earlier registered under luxury tax act. Now migrated to GST, proceedures to cancell the same, ?

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6 Replies

G A J MOL (Mr) (58 Points)
Replied 19 July 2017

Put same question at GST helpdesk. No reply at all.

My company is registered under GST, because we were previous registered under VAT and Luxury Tax, but our annual turnover is below 20 lakh and because of that registration is not required.

I found the following information on your website:

Information from CBEC website:

Rule 24 (see ad1) and FORM GST REG-29 (see ad 2) on the CBEC website: https://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-3-central-tax-english.pdf;jsessionid=DE159A26582ABDFF3C7D768B564EDB90 (attached)

Rule 24, point 4: (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.
Form GST REG-29 [See rule 24(4) ] on second to last page of the document.

So, it is clear for me we can cancel our provisional GST registration before 31st July 2017. because we were previus registered under VAT and Luxury Tax but our annual turnover don,t exceeds Rs. 20 lakh.

MY QUESTION:

How to file form GST REG-29, to cancel our provisional GST registration, online?

When I go to the common portal " www.gst.gov.in ", I can not find any link where I can file electronically this form GST REG-29.

Even when I visit this GST portal as a registered user, nowhere I can find anything about the cancellation procedure.

Also on your site " https://www.cbec.gov.in " I can not find any link where I can file electronically this form GST REG-29.

I searched in all different ways, on internet, to find the way how to file form GST REG-29 online, but all the hints I found are the same as I is shown here above.

Please, advice how to cancel our provisional GST registration online.

Yours sincerely,

Gerardus Mol

Pankaj Bajaj (CEO) (38 Points)
Replied 19 August 2017

Hello !! I have the same problem. Migrated due to service tax but turnover below Rs. 20 lakhs. Have you resolved the issue ?

G A J MOL (Mr) (58 Points)
Replied 21 August 2017

My observation however is that till today (21 August 2017) FORM GST REG-29 is not available on GST portal.

Reply of GST helpdesk:

---------- Forwarded message ----------
From: ICAI Hyderabad Chapter <gsthelp.cma @ gmail.com>
Date: Fri, Jul 21, 2017 at 11:33 AM
Subject: Re: Persons Registered under VAT/Service Tax Laws Not liable to Register Under GST
Cc: SP Dasari <gmfcahmrl @ gmail.com>, 31069lavanya @ icmaim.in

Dear Sir,

Comment: The link is not yet activated. It will be activated by last week of July'17. Kindly check regularly in last week.

Latest new regarding cancellation of GST subscripttion;

Time limit for filing of application for cancellation of registration extended

The Central Government vide issuing a Press Release dated July 22, 2017 has extended the period of applying for Cancellation of Registration up to September 30, 2017 for the taxpayers who were provisionally migrated into GST by virtue of being registered under the earlier laws, but who are no longer required to be registered under GST.

CA Rashmi Gandhi (Chartered Accountant) (86220 Points)
Replied 25 October 2017

Cancellation option started on GST Portal....

ujma sajjad sayyad (article) (23 Points)
Replied 30 October 2017

I have migrated from VAT to GST. However,I fall below the threshold limit of 20 lacs so I would like to go for cancellation of provisional registration as on 31/10/2017. However, I was registered for the period from 01/07/2017 to 31/10/2017. So If I apply for cancellation of provisional registration, am I supposed to file the returns for the period i which I was registered?