FAQs on Cancellation of Provisional GST Registration

Deepak Gupta | Feb 14, 2018 |

FAQs on Cancellation of Provisional GST Registration

FAQs on Cancellation of Provisional GST Registration

  1. Can I as a migrated taxpayer*, cancel my Provisional Registration with GST At what stage can I cancel my provisional registration Upto what stage can I cancel my provisional registration

*Migrated taxpayers refers to taxpayers registered under Excise, Service Tax and State Tax Laws such as VAT, Entry Tax, Luxury Tax and Entertainment Tax whose details have been migrated to the GST System.
Provisional Registration under the GST regime can be cancelled in the following scenarios.

Cancellation ScenarioCancellation Steps to be taken by Migrated Dealer
Migrated Taxpayer who has only Provisional ID & Password and has not logged in to the GST Portal even once (Not activated)1. Login to the GST Portal using the Provisional ID and password received
2. Create your login credentials.
3. Login to the GST Portal and click theCancellation of Provisional Registrationoption available on the Dashboard on the top of the page. Follow the steps of cancellation thereafter.
Migrated Taxpayer who has logged in to the GST Portal and created the login credentials but has not filled Application for Enrolment1. Login to the GST Portal using the login credentials.
2. After login, click theCancellation of Provisional Registrationoption available on the Dashboard on the top of the page. Follow the steps of cancellation thereafter.
Migrated Taxpayer whose form is processed by tax official and Final Registration Certificate is generated, but the migrated taxpayer is not liable to be registered under the provisions of GST law.1. Login to the GST Portal using the login credentials.
2. After login, click theMy Profilelink available on the top-right of the page. From the My Profile page, click theCancellation of Provisional Registrationoption. Follow the steps of cancellation thereafter.
  1. Can I cancel my provisional registration after GSTIN is generated

Yes, you can cancel your provisional registration, even after ARN is generated. To do so, you need to submit the Application for Cancellation of Registration in GST REG 16. This functionality will be available at a later point in time.

  1. Is it mandatory to give reasons for cancellation of registration

Yes, it is mandatory to give reasons for cancellation of registration in the Reason for Cancellation field.

  1. Can I cancel my provisional registration if I have issued any invoice

No. In case you have issued an invoice; you cannot cancel your provisional registration. You can apply for cancellation of registration in Form GST-REG-16

  1. How to cancel registration if I have issued any invoice and I am migrated taxpayer

You can apply for cancellation of registration in Form GST-REG-16.

  1. How am I intimated about cancellation of registration ( via sms / mail )

You will get a confirmation of the cancellation of provisional registration on your e-mail address.

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