03 May 2020
One client did not migrated gst registration by using provisional id. And now status is shows as inactive. In this case GSTR-10 required to be file?
05 May 2020
Yes status of your gstin is inactive, if party do not want to run the business, file cancellation of gst registration in form gst reg-16 . The registration shall be suspended from the date of filing cancellation application and during this period no taxable supplies can be done. After order of cancellation, final return in gstr-10 shall be submitted.
08 May 2020
As per provisions of the act all existing business with VAT/CST era needs to be compulsorily get themselves register with GST.
I think all those who did not migrated to GST by 31st Dec 2017 their provisional id stand cancelled and they had to take fresh registration under GST. I you did not migrated how your GST status is showing as INACTIVE. However if it is showing as INACTIVE it means you have migrated successfully to GST but did not done anything afterwards.
In that case you have to file for the cancellation of GST registration. But I think that will involve payment of penalties for delay in filling the NIL Returns which were supposed to have been filed in case of no transaction are there in business.
08 May 2020
I SUGGEST YOU TO GO TO LOCAL JURISDICTION OFFICE AND SORT OUT THE MATTER WITH THEM BUT WHAT I BELIEVE SUCH NON-MIGRATED PROVISIONAL ID'S ARE NOT OF ANY USE NOW BUT ON THE SAFE SIDE, YOU CAN APPROACH TO THE LOCAL GST JURISDICTION OFFICE.
CAclubindia
