Facility for Cancellation of Provisional Registration by migrated taxpayers has been enhanced on the GST Portal.
- Now migrated taxpayers, who have made payments/issued invoice/filed other forms, will be stopped from cancelling their Provisional Registration. This enhancement will avoid inadvertent cancellations of registration by the Migrated Taxpayers.
- In case, the migrated taxpayers has filed Returns/Refunds or issued invoices etc., he/she shall 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. other forms, he/she shall be redirected to FORM GST REG 29 for cancellation of Provisional Registration.
