Mr
58 Points
Posted on 13 July 2017
Persons Registered under VAT/Service Tax Laws Not liable to Register Under GST
Information from CBEC website (www.cbec.gov.in ): Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs Notification No. 3 /2017 - Central Tax, New Delhi, 19th June, 2017 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 1.
Rule 24, point 4: (4)
ad 1) 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.
ad 2) Form GST REG-29 [See rule 24(4) ] on second to last page of the document.
So, it is clear that we can cancel our provisional GST registration before 31st July 2017 because our annual turnover is less then 20 lakh per year.
MY QUESTION
How to file form GST REG-29, to cancel our provisional GST registration, online?
- the common portal " www.gst.gov.in ", no option to file electronically this form GST REG-29.
- the site " https://www.cbec.gov.in " has no link where you can file form GST REG-29 online.
Please, advice how to cancel our provisional GST registration online.