Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 36/2017 – Central Tax

New Delhi, the 29th September, 2017

G.S.R. 1214(E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1 These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2017.

2. In the Central Goods and Services Tax Rules, 2017, –

(i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September”, the figures, letters and word “31st October” shall be substituted;

(ii) in rule 118, for the words “a period of ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;

(iii) in rule 119, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;

(iv) in rule 120, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;

(v) in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;

(vi) in FORM GST REG-29, –

(a) for the heading, “APPLICATION FOR CANCELLATION OF PROVISIONAL REGISTRATION“, the heading, “APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;

(b) under sub-heading PART-A, against item (i), for the word and letters “Provisional ID”, the letters “GSTIN” shall be substituted.

[F. No. 349/58/2017-GST(Pt.)]

(Dr.Sreeparvathy S.L.)

Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide Notification No. 3/2017- Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide Notification No. 34/2017- Central Tax, dated the 15th September, 2017, published vide number G.S.R 1165 (E), dated the 15th September, 2017.

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Category : Goods and Services Tax (6876)
Tags : CGST (285) goods and services tax (5364) GST (4967) GST Notifications (815)

2 responses to “Notification on GST Registration Cancellation of Migrated dealer”

  1. G A J MOL says:

    Now it seems you can file a “APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS” through FORM GST REG-29. I can only a hard copy of this form but not the way how to file it online.

    I enquired at GST helpdesk ( helpdesk@gst.gov.in ) several times but don’ get any reply.

  2. jay prakash says:

    1. Is form TRANS 1 is mandatory? if assessee not file or late file then consequences???
    2.What is penalty for already vat registered dealer now wnt to migration / registration

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