Cancellation of Provisional Registration can be applied for by migrated taxpayers who are not liable for registration under GST
The migrated taxpayer can now apply for cancellation of provisional registration on GST portal, if he/she is not liable for registration under GST. The cancellation will be effective from appointed date.
Login to GST Portal > Cancellation of Provisional Registration
(Mention the reason for cancellation, Sign and Submit)
Role of Section 80D of Income Tax Act
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