GST Portal enables Facility for Cancellation of Provisional Registration by Migrated Taxpayers

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The facility for cancellation of provisional registration by migrated taxpayers has been enhanced on the GST Portal.
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With this, migrated taxpayers, who have made payment/issued invoices/filed other forms, will be stopped from cancelling their Provisional Registration now. This enhancement will avoid inadvertent cancellations of registration by the Migrated Taxpayers.
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An advisory issued in this regard said that, in case the Migrated Taxpayer has filed Returns/Refunds or issued invoices etc., he/she will be redirected to FORM GST REG 16 for Cancellation of registration.
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“In case the Migrated Taxpayer has not issued any Returns/Refunds or Invoices etc., he/she will be redirected to FORM GST REG 29 for Cancellation of Provisional Registration,” it said.