Cancellation of provisional registration in gst

This query is : Open

Guest

Guest (Querist)

09 August 2017 Respected sir/madam,
I am karta of HUF and was registered in service tax as rental income is above the limit. Now under GST rental income is below the limit i.e. less than 20 lakhs. I already migrated from service tax registration to GST registration and got provisional registration. Now i want to surrender my provisional registration but there are no option on portal to surrender the same. Kindly suggest what to do and how to surrender my provisional GST registration

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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09 August 2017 You can surrender when ammendment starts. Till that date wait........

Guest

Guest (Querist)

09 August 2017 Thank You madam, Whether i have to file GSTR's for July or further till cancellation or surrender. I am not charging GST in my Invoice.

RAJA P M

RAJA P M (Expert)
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09 August 2017 No... It's not Correct.
You get migrated. So, You are registered dealer under GST and you can file GSTR and pay also GST tax if you have liabilities for the running period.
After you opt to cancellation and department ll be approval. Then you can't collect GST tax....

Now, In this situation you collect and pay......

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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09 August 2017 Until registration not cancelled you have to file your returns.

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Guest

Guest (Querist)

10 August 2017 Thank You.
can i surrender after filing one return of GST or i will be liable to file for whole year?

Guest

Guest (Querist)

10 August 2017 One more question is that whether i have to charge GST in my rent Invoice or i can file nil return in above case because below 20 lakhs turnover.

RAJA P M

RAJA P M (Expert)
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10 August 2017 You file the return on the registration period only. Not on whole Year....

RAJA P M

RAJA P M (Expert)
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10 August 2017 Now the registered position you charge GST on your rent income. After cancellation you can charge GST in rent

Guest

Guest (Querist)

10 August 2017 Thank You Sir
Then there is no concept of nil return filing?

RAJA P M

RAJA P M (Expert)
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10 August 2017 Oh yes. You can file NIL return if you don't hav no more inward/outward supply of goods or services