Window open for cancellation of registration of migrated taxpayer and extension of date till December 31, 2017
Rule 24(4) of the CGST Rules, 2017, provides for cancellation of registration for those taxpayers who were not required to obtain registration as per GST Law provisions, but were migrated to GST as they were registered under the erstwhile tax regime. Window has now been opened for applying cancellation of registration.
Further, vide Notification No. 51/2017-Central Tax dated October 28, 2017, Rule 24(4) of the CGST Rules, 2017 has been amended to extend the date till December 31, 2017.
Extract of updated Rule 24(4) of CGST Rules, 2017 related to Migration of persons registered under the existing law to GST Regime is as follows :-
(4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before 31st December , 2017, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.