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Querist : Anonymous

Querist : Anonymous (Querist)

26 May 2017 A is a registered service provider under existing Service tax. His gross earning is between 10- 20 lakhs and he does not expect it to go to 20 lakhs with in next 2 years. Hence he does not want to migrate to GST. and he is not taking any steps for provisional registration in GST.
Please advise whether he will be automatically migrated to GST (or compulsorily he has to apply for provisional registration?) and he will be required to apply for cancellation by submitting form 28 of GST REG? Or he is not required to take any action from his side until his gross earnings reach 20 lakhs?

CA Altamush Zafar

CA Altamush Zafar (Expert)
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26 May 2017 As you are already registered under service tax you will be compulsorily migrated into GST by department after GST implementation and a provisional ID will be provided. After that you have to file GST REG -28 within 30 days from GST implementation date for cancellation of provisional ID if you do not want to continue as registered person in GST

Querist : Anonymous

Querist : Anonymous (Querist)

26 May 2017 Thank you for the response. Kindly also clarify following:
1. Does A need to do any thing from his side to get provisional id or will the department by itself provide the provisional id?
2. Is it Form 28 or 29 for applying cancellation of provisional registration?
3. What is the procedure for submitting this Form - send by post/ e-mail or upload on GST web site?

CA Ashish Garg

CA Ashish Garg (Expert)
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28 May 2017 Department has already issued provisional ID to every registered assessee. You can find the same in ACES portal.

Further you have to file application in form GST Reg-29 electronically on GST site. No need to submit the hard copies of documents

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