Hello Friends
I have a gst no of Haryana on the basis of HVAT. I had converted provisional into final.
I had also service tax on delhi address but that provisional gst was not converted by me but now I need delhi gst no so I filed fresh application but dept rejected my application on the basis of provisional already issued 2 years ago so login from provisional and pay tax late fees.
but I've never made login then why i should pay late fees?
opinion please what I should do?
As per Rule (1)(a) Existing taxpayer of Service tax , excise ,vat etc can enroll to common portal by validating his Email & Mobile .
Have you excercise this Process ???
As per Rule 24(1)(b):
Certificate of registration is granted on Provisional Basis & as per Rule 24(2) whom the provisional certificate is issued required to file application on Form GST-REG 26 within 3month.
So if you have not excerise the Above Process Then , your Registration is deemed to be cancelled .
So Kindly Contact to Your Juridictiinal Officer .
CAclubindia
