Facility for Cancellation of Provisional Registration enhanced by GSTN

Facility for Cancellation of Provisional Registration enhanced by GSTN:

Facility for Cancellation of Provisional Registration by migrated taxpayers has been enhanced on the GST Portal.

Applying for Cancellation of Registration Application (FORM GST REG-16)

To file for cancellation of GST registration, please perform the following steps: 1.Visit the URL:https://www.gst.gov.in. 2. Login to the GST Portal with your user-ID and password. 3. Navigate to theServices>Registration>Application for Cancellation of Registrationoption. 4. The form -Application for Cancellation of Registrationcontains three tabs. Ensure that theBasic Detailstab is selected by default. Note:The first tab contains pre-filled information in sections ofBasic DetailsandAddress of Principal Place of Business. 5. Either fill yourAddress for Future Correspondencemanually, or check the option ofAddress same as aboveto copy the same address as in theAddress of Principal Place of Businessfield. 6. Click theSAVE & CONTINUEbutton.

Notes:

• The tabBasic Detailswill change to blue colour and a tick mark will appear on it indicating that all the mandatory fields under this tab have been duly filled-in.
• The next tabCancellation Detailswill get active, requiring you to make suitable selections and provide relevant information in corresponding fields.

7. Select a suitable reason from theReason for Cancellationdrop-down list. Notes:The following five reasons are available for selection: a)Change in constitution of business leading to change in PAN b)Ceased to be liable to pay tax c)Discontinuance of business / Closure of business d)Others e)Transfer of business on account of amalgamation, merger, demerger, sale, leased or otherwise Change in constitution of business leading to change in PAN: a) Enter the date from which registration is to be cancelled. b) Provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change in Constitution section. System will validate the same, and based upon its Legal Name of Business, will auto-populate the Trade Name. Ceased to be liable to pay tax: a) Enter the date from which registration is to be cancelled. b) Enter the value of stock and the corresponding tax liability on the stock. c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both. d) On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made. Discontinuance of business / Closure of business: a) Enter the date from which registration is to be cancelled. b) Enter the value of stock and the corresponding tax liability on the stock. c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both. d) On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made. Transfer of business on account of amalgamation, merger, demerger, sale, leased or otherwise: a) Enter the date from which registration is to be cancelled. b) Provide the GSTIN of the transferee entity under the Details for Transfer, Merger or Change in Constitution section. System will validate the same, and based upon its Legal Name of Business, will auto-populate the Trade Name. Others: a) Specify the reason for cancellation. b) Enter the value of stock and the corresponding tax liability on the stock. c) Basis the entered stock details, enter the value to offset the liability (tax payable) that you wish to offset from either the Electronic Cash Ledger, or the Electronic Credit Ledger, or both. d) On submitting the form, the amount will be deducted from the respective Electronic Cash Ledger, or the Electronic Credit Ledger, or both, and debit entries will be made. 8. Click theSAVE & CONTINUEbutton.

Notes:

• This will mark the second tab also as complete.
• The next tab,Verificationwill get activated.

9. Check the Verification statement box to declare that the information given in this form is true and correct, and that nothing has been concealed therefrom. 10. Select the name of the authorised signatory from the Name of Authorized Signatory drop-down. 11. Enter the Place of making this declaration.

Note:Notice that the system auto-populates the authorised signatorys designation or status.

12. Sign the form by using either your Digital Signature Certificate (DSC), or the EVC option.

Notes:

• For the purpose of simplicity, this user manual has followed the EVC path.
• If using a DSC, you will be required to select your registered DSC from the emSigner pop-up window and then proceed from there accordingly.

13. Enter theOTP.

Notes:

• On successfully filing the application for cancellation of registration, the system will generate the ARN and display a confirmation message.
• A confirmation message will also be sent by GST Portal on your registered mobile phone number and e-mail-ID.
• After this stage, the concerned Tax Official will review your application and take a decision accordingly.

14. To view the ARN, navigate to theServices>Registration>Track Application Statusoption.

15. SelectSubmission Periodradio button.

16. Enter theFromandTodates between which you filed for cancellation of registration.

17. Click theSEARCHbutton.

Note:The search result will display the ARN corresponding to your filed application.

Cancellation of Provisional Registration(FORM GST REG-29)

Migrated Taxpayer who has only Provisional ID & Password and has not logged in to the GST Portal even once (Not activated) 1. Access the URL https://www.gst.gov.in/. TheGST Home pageis displayed. 2. Click theLoginlink given in top right-hand corner of the GST Home page. 3. TheLoginpage is displayed. Click theherelink in the instruction at the bottom of the page that says First time login: If you are logging in for the first time, click here to login.

4. TheNewUser Login Pageis displayed. In theProvisional ID / GSTIN/ UINfield, type the Provisional ID/ GSTIN/ UIN received on your e-mail address.

5. In thePasswordfield, type the password received on your e-mail address.

6. In theType the characters you see in the image belowfield, type the captcha text displayed in the box.

7. Click theLOGINbutton.

8. TheNew Credentialspage is displayed. In theNew Usernamefield, enter the username that you want to create to login to the GST Portal.

9. In theNew Passwordfield, enter a password of your choice that you will be using from next time onwards

10. In theRe-Confirm Passwordfield, reenter the new password.

11. Click theSUBMITbutton

A confirmation message is displayed thatUsername and Password have been successfully created. You can now login to the GST Portal using these credentials.

12.In theUsernamefield, type the username that you created.

13.In thePasswordfield, type the password.

14. In theType the characters you see in the image belowfield, type the captcha text as shown in the screen.

15. Click theLOGINbutton.

16. Click theCancellation of Provisional Registrationbutton. 17. Select the checkbox for declaration that you want to cancel Provisional Registration. 18. Click theSUBMITbutton. 19. A warning message is displayed thatonce the form is submitted, Provisional Registration will be cancelled and migrated taxpayer will not able to restore Provisional Registration. Click thePROCEEDbutton. 20. A confirmation message is displayed that your Provisional Registration is cancelled. Click theOKbutton. Migrated Taxpayer who has logged in to the GST Portal and created the login credentials but has not filled Application for Enrolment 1. Access the URL https://www.gst.gov.in/. TheGST Home pageis displayed. 2. Click theLoginlink given in top right-hand corner of the GST Home page.

3.In theUsernamefield, type the username that you created.

4.In thePasswordfield, type the password.

5. In theType the characters you see in the image belowfield, type the captcha text as shown in the screen.

6. Click theLOGINbutton.

7. Click theCancellation of Provisional Registrationbutton. 8. Select the checkbox for declaration that you wish to cancel provisional registration. 9. Click theSUBMITbutton. 19. A warning message is displayed thatonce the form is submitted, Provisional Registration will be cancelled and migrated taxpayer will not able to restore Provisional Registration. Click thePROCEEDbutton. 20. A confirmation message is displayed that your Provisional Registration is cancelled. Click theOKbutton. Migrated Taxpayer whose form is processed by tax official and GSTIN is generated 1. Access the URL https://www.gst.gov.in/. TheGST Home pageis displayed. 2. Click theLoginlink given in top right-hand corner of the GST Home page.

3.In theUsernamefield, type the username that you created.

4.In thePasswordfield, type the password.

5. In theType the characters you see in the image belowfield, type the captcha text as shown in the screen.

6. Click theLOGINbutton.

7. Go toMy Profile. 8. Under Quick Links, click theCancellation of Provisional registrationbutton. 9. In theReason for Cancellationfield, enter the reason for cancellation of registration. 10. Select Yes or No forHave you issued any tax invoice in GST regime. In case of Yes: In case you have issued tax invoice, you are not eligible to apply for cancellation of provisional registration. You can apply for cancellation of registration in Form GST-REG-16. 11. Click theOKbutton. In case of No: 11. Select theVerificationcheckbox. 12. In theName of Authorized Signatorydrop-down list, select the name of authorized signatory. 13. In thePlacefield, enter the place where the form is filed. 14. Click theSUBMIT WITH DSC or SUBMIT WITH EVCbutton. 15. You can get a confirmation of the cancellation on your email address.