If I was registered earlier but am not required to register under GST, what to do about provisional ID and accumulated ITC?
Please apply for cancellation of registration under Section 29(1) of the CGST Act, 2017 read with Rule 24(4) of CGST Rules, 2017. You will be required to calculate and pay ITC availed on goods held in stock on the date of cancellation of registration.
50 GST FAQ Compiled from Tweets by CBEC
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