The functionality to cancel the Registration for migrated taxpayers was made available on GST Portal in October 2017. FORM GST REG-29 was meant for cancellation of the existing taxpayers who were not required to be migrated under GST Regime.

Many migrated taxpayers who had issued invoices and filed returns under GST Regime inadvertently and erroneously cancelled their registration through GST REG-29. There was no system validation in the GST Portal to restrict such users from filing GST REG-29. The expectation from the taxpayer was that whosoever applied for cancellation would after reading the instructions and query on the portal, “Have you issued any tax invoice under GST Regime?” not go ahead and apply for cancellation. However, many taxpayers filed and cancelled their registration through GST REG-29 inadvertently and erroneously.

A list of taxpayers who used REG-29 for cancellation along with information of returns filed by them is enclosed. Registration of some taxpayers were activated subsequently on request from either Taxpayer or the tax officer as they erroneously cancelled their Registration.

All India statistics of REG-29 Cancelled cases.

Total REG-29 Cancelled taxpayer 2,40,565
Number of Taxpayers who filed any return (GSTR 1, GSTR 3B etc) 1,20,306

Shown below is the current status of REG-29 Cancelled Taxpayer.

A (Active) 872
C (Cancelled later through REG-16 or Suomoto) 4205
I (Inactive) 2,35,484
P (Provisional) 2
U (Not Fully Migrated) 1

Administrative authority of REG-29 Cancelled taxpayer as per GST System.

CENTER 28,356
STATE 1,16,824
None 95,384

Kindly examine the list being sent to you and thereafter send request to GSTN to mark their status from “Inactive” to “Active”. Once marked “Active”, Taxpayer will be able to login to GST Portal (Inactive is currently restricted). The Taxpayer can file FORM GST REG-16 or Tax Officer can cancel the Registration through Suomoto Cancellation functionality. Once Cancelled, Taxpayer will be able to file returns as applicable.

Steps to be followed

Step 1: States and CBIC nodal officer to download the files with name REG_29_User_details.csv and REG_29_User_Return_filed_Details.csv in SFTP under REG_29 folder from their respective directory

Step 2: States and CBIC authorities to examine the details and prepare the list of GSTINs which are to be activated (“Active”).

Step 3: States and CBIC to upload the file having the list of GSTINs to be activated in same folder (REG_29) in SFTP with file name as <State_name>_REG29_activate<Date>.csv. For example Delhi_REG29_18JAN2019.csv

<Last date to upload the detail is 10th February 2019>

Only the GSTINs to be marked active has to be uploaded.

Step 4: GSTN to extract the detail on 11th February and activate the mentioned GSTINs for each State and CBIC.

Step 5: GSTN to trigger email and SMS to all the taxpayers who are being activated. Email and SMS content will be shared with States and CBIC as well.

Step 6: GSTN will upload the list of taxpayer who have been activated in SFTP under the same REG-29 folder. A separate communication will be sent to all States and CBIC for the same.

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June 2021