Facility for Cancellation of Provisional Registration by migrated taxpayers has been enhanced on the GST Portal.
- Now Migrated Taxpayers, who have made payment/issued invoices/filed other forms, will be stopped from cancelling their Provisional Registration. This enhancement will avoid inadvertent cancellations of registration by the Migrated Taxpayers.
- In case the Migrated Taxpayer has filed Returns/Refunds or issued invoices etc.,
he/she will be redirected to FORM GST REG 16 for Cancellation of - In case the Migrated Taxpayer has not issued any Returns/Refunds or Invoices etc.. he/she will be redirected to FORM GST REG 29 for Cancellation of Provisional
