How to cancel GST Registration

By | October 23, 2017
(Last Updated On: October 23, 2017)

Cancellation of Provisional 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. Click the scenario to view the detailed steps of cancellation.

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 the Cancellation 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 the Cancellation of Provisional Registration option 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 GSTIN is generated.1. Submit the Application for Cancellation of Registration in GST REG – 16.

NOTE: This functionality will be available at a later point in time.

2. 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.

Download TaxHeal Mobile App

Related Topic on GST 

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Leave a Reply

Your email address will not be published. Required fields are marked *