How to Cancel GST Registration under Provisional Registration?
GST Act, enables the GST Tax Payer; who migrated from VAT Tax regime to GST Tax regime either by willing or auto-migrated by the GST System itself; to cancel their Provisional GST Registration. Let us understand how can we do that as per GST Act, 2017.
Cancellation of provisional GST Registration for the purpose of cancellation of the provisional GST License, the GST Tax Payer has to check his books of accounts that whether any Tax Invoice issued or not. So, here will be of two types of GST Tax Payers who willing to cancel their provisional GST Registration.
- GST Tax Payer, issued Tax Invoice/s in GST.
- GST Tax Payer, did not issued Tax Invoice/s in GST.
Tax Payers who issued Tax Invoice in GST
Any Tax Payer who submitted the Enrolment Application in the GST Common Portal for transforming to GST from VAT and not issued any Tax Invoice in GST can cancel their Registration by logging into their GST Account in GST Common Portal. And there will be of two types.
- Cancellation without successful migration in GST Portal.
- Cancellation after successful migration in GST Portal.
Cancellation without successful migration in GST Portal
If you have submitted the enrolment application for migration which is not yet successfully migrated, then you can cancel the application by following the below steps.
- After you have logged in to the GST Portal
- Click on Cancellation of Provisional Registration button.
- Select the Check box for the declaration and click on Submit button.
After you have submitted the cancellation request, you will get an acknowledgement mail from the GST Portal regarding the cancellation keep the acknowledge number for future reference.
Cancellation after successful migration in GST Portal.
If your GST enrolment application is migrated successfully, you can follow the below steps.
- After you have logged in to the GST Portal
- Click on Cancellation of Provisional registration hyperlink.
- Enter the reason for the cancellation of the provisional GST Registration in the Reason for Cancellation box. And tick the No ratio button for Have you issued any tax invoice in GST Regime option.
And submit the application for the Cancellation. If you select Yes radio button you can not submit the application and you will see the following error message.
Tax Payers who issued Tax Invoice in GST
If the Tax Payer has issued any Tax Invoice under GST regime still can cancel his provisional GST Registration. Actually, there might be most four possible reasons for the cancellation of GST Registration of the business people who have in any one of the following situations
- Discontinued the business.
- Amalgamation, Demerging, Disposed Off the Business, or Business transferred fully to another person.
- Change in constitution of the business.
- Death of the sole proprietor (in case of proprietorship business).
In any one of the above situations for the cancellation of the provisional GST Registration, such person shall file an application in Form GST REG-16. Still, the Form GST REG-16 is not yet provided in the GST Common Portal.
So, after all that right now the cancellation facility for the provisional GST Registration for Tax Payers is available for only those, who have not issued the Tax Invoices, as there is no Form GST REG-16 available in GST Portal. Tax Invoices issued Tax Payers has to wait until the form is available in GST Common Portal and Tax Payers not issued the Tax Invoices in GST can avail the cancellation facility.
