As part of migration from the previous tax regime to GST, all taxpayers registered in the previous tax regime were auto-migrated to GST. This was irrespective of whether the taxpayers are liable to register under GST or not. Taxpayers who were auto-migrated and given a provisional GST registration but who are not liable to register under GST can now cancel their provisional GST registration. In this blog, let us understand how to cancel provisional registration under GST.

There can be two categories of persons wanting to cancel their provisional GST registration:

  1. Persons who have not issued tax invoices in GST
  2. Persons who have issued tax invoices in GST

Persons who have not issued tax invoices in GST

Persons who have received a provisional GST registration but have not issued tax invoices under GST can follow the below simple process to cancel their provisional registration under GST.

Persons logging in to GST portal for the first time

  1. Click here to visit the GST portal. Click ‘Login’.

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    1. Click the below option for first-time login.

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  1. Enter the provisional ID and password you have received on your registered email ID. Once you login, you have to create a new username and password of your choice. Once this is done, login using the new username and password.
  2. Click ‘Cancellation of provisional registration’.

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  1. Select the checkbox for declaration and click ‘Submit’.

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Persons who have created their username and password on GST portal

    1. Login to the GST portal with your username and password.
    2. You will now see an option ‘Cancellation of provisional registration’ on the right side of the dashboard as shown below. Click the same.

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    1. The form for cancellation of provisional registration appears.
    2. Specify the Reason for cancellation
    3. In the field ‘Have you issued any tax invoice in GST regime’, select ‘No’.

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  1. Submit the application using DSC (Digital Signature Certificate) or EVC. Note that submission of application using DSC is mandatory for companies and LLPs (Limited Liability Partnership).

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Persons who have issued tax invoices in GST

There can be scenarios where persons who have issued tax invoices in GST want to cancel their provisional registration. These scenarios can be:

  1. The business has been discontinued
  2. The business has been transferred fully, amalgamated, demerged or disposed off
  3. Change in the constitution of the business
  4. Death of the sole proprietor

Such persons should file an application in Form GST REG-16. Note that the option to submit Form GST REG-16 is yet to be provided in the GST portal.

Hence, persons who have been auto-migrated to GST and would like to cancel their provisional GST registration can follow the above steps. Note that the facility to cancel provisional registration under GST is currently only provided for persons who have not issued tax invoices in GST.

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