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Two Registration Issued for same business

Mohit Rastogi (Ca Finalist) (62 Points)

16 October 2020

On the expiry of 20 days from the submission of application for GST Registration when no response is received I have applied again for GST.

Meanwhile the previous application is approved & we have granted GST Registration & today I also received email confirming another approval for second application.

Q1 What can i do to cancel one Registration??
Q2 I haven't login with second gst credentials, so if I ignore & don't login in, will it be canceled automatically or I have to initiate for cancelation??

Thanks in advance

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2 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 16 October 2020

1. file cancellation
2. Need to cancel, do not cancel automatically

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Shivam RC (Student) (23683 Points)
Replied 17 October 2020

(1). You need to cancel one GST Registration. For cancellation, you need to file an Application for Cancellation of GST Registration in FORM GST REG-16 electronically under Section 29(1) of the CGST Act 2017 read with Rule 20 of the CGST Rules 2017. It's better to keep the first GST RC and apply for cancellation for the RC received today.

(2). GST Registration does not gets cancelled automatically. However if you fail to furnish GST Returns for 6 months, then the Proper Officer has been empowered to cancel the GST Registration on suo motto basis U/s 29(2) clause (c) of the CGST Act 2017.

So you proceed to cancel your GST Registration.

Regards.