The facility for cancellation of provisional registration by migrated taxpayers has been enhanced on the GST Portal.
Wthis, migrated taxpayers, who have made payment/issued invoices/filed other forms, will be stopped from cancelling their Provisional Registration now. This enhancement will avoid inadvertent cancellations of registration by the Migrated Taxpayers.
An advisory issued in this regard said that, 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 registration.
“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 Registration,” it said.
