As earlier option to cancel provisional registration is available to taxpayers, if they don't issue any invoice.
If they required to file final return with 3 months of cancellation?
At the time of Cancellation the Dealer will be filed his all returns and Settled his Liabilities...
Then He can file Cancellation procedure...
Note :
The Cancellation option not applicable for New Regsitration for "VALUNDARY REGISTERED TAXPAYER"
| Originally posted by : Anmol Singla | ||
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I am asking about the cancellation done through the option available to migrated tax payers who don't have issue any invoice |  |
Yes... The Taxpayer Can Cancel his Registration...
CAclubindia
