Two Registration Issued for same business

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Mohit Rastogi

Ca Finalist

62 Points Joined October 2018

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

Replies (2)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

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

Shivam RC

Student

23688 Points Joined November 2017

(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.