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What is Order for cancellation of provisional registration in GST?

Caclubuser (Accountant) (98 Points)

10 January 2020

I applied for cancellation of GST registration few months ago in GST REG-16. I have got an order for cancellation of provisional registration in Form GST REG-28. In ‘My Profile’, I can see the GSTIN Status as ‘Active’. What is exactly the GST REG-28?

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 11 January 2020

Person who were registered in Earlier Law ie In Vat Act being migrated from old law to GST by providing e-mail ID & mobile number & granted registration on provisional bases in FORM GST- REG25. So every such person granted the provisional Registration & ask to fill & submit application in Form GST REG-26 to get Certificate of Registration in Form REG-06. So the taxpayer who have to file Application in Form REG 26 , the notice has been issued to them In Form REG 27 & the person not responded the Notice , the Cancellation Order for provisional registration being issued in Form REG 28

Hence As per Rule 24 of CGST Act Form GST REG 28 is order for cancellation of provisional Registration.

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Supriya Kaushik (MBA) (22 Points)
Replied 01 February 2020

Any person registered under the existing laws, who is not liable to be registered under the Act, can choose to cancel the registration given to him. He has to submit an application electronically to the FORM GST REG-28 on the general portal within 30 days from the GST implementation date. For detail, you can book an appointment at startupseven.in or call at 7011447536. They will help you.