Compulsory registration under gst

Hi Shreshthi

No not required

No. not required

Compulsory Migration will take place into the GST Network. The assessee may apply for cancellation of GST Regn later if turnover is below Rs.20L

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What if the compulsory migration has not taken place and no provisional GSTIN is given?

What if the compulsory migration has not taken place and no provisional GSTIN is given?

 

Nothing to be done if provisional ID not ganted and so not migrated.

Apt Co Advisory

9910520753

As per Rule 24(4) - GST Registration Rules,

"(4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said provisional registration."

Practically, if the GST Migration is not completed using the Provl ID and the above Form is also not filed, then the dept may issue notice for Non-Registration, in which case, the assessee shall have to submit reasons with sufficient proof of turnover.