Finally most awaited provision how to cancel migrated provisional registration under GST is come into picture.
Procedure to be followed for cancellation.
Login with your User ID and Password
Right hand side there is button of cancellation of provisional
Click, Mention the reason of cancellation and submit with DSC.
Please note that this option of cancellation is available in case “No issues have been issued from that registration”.
In case invoice has been issued from that registration, then GST-REG-16. Is required to file GST REG-16. (Applicability of GST-REG-16. is still pending).
Author – CS Lily Bali, ACS is a Company Secretary from Delhi/NCR and can be contacted at [email protected], Contact Number : 9711772751
DISCLAIMER : The Opinions Expressed In This Post Are My Own, Please check legal validity. I assume no responsibility therefore.