{"id":8092,"date":"2017-10-06T14:10:02","date_gmt":"2017-10-06T08:40:02","guid":{"rendered":""},"modified":"2017-10-06T14:10:02","modified_gmt":"2017-10-06T08:40:02","slug":"cancellation-of-registration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8092","title":{"rendered":"cancellation of registration"},"content":{"rendered":"<p>cancellation of registration<br \/> Query (Issue) Started By: &#8211; kantipudi satyanarayana Dated:- 6-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax &#8211; GST<br \/>Got 5 Replies<br \/>GST<br \/>For cancellation of registration GST REG 16 has been prescribed. But it has not so far been activated in the portal. What is the fate of the migrated assessee If he is not allowed to cancel his GST regn when he expects that his gross receipts would be below the threshold limit. Whether shall he not raise tax invoices till GST REG 16 is activated? Or shall he keep on issuing tax invoices without charging GST? What about filing of GST Returns? Can he show his monthly taxable turnover to be nil? Is it fair on the part of the Govt not to allow the assessee to c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112911\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>in the Common Portal which are being rectified by Govt. It will take time. Rightly advised by an expert.<br \/>\nReply By Rajagopalan Ranganathan:<br \/>\nThe Reply:<br \/>\nSir,<br \/>\nAccording to Section 22 (2) of CGST Act, &quot;every person who, on the day immediately preceding the appointed day, is registered or holds a licence under an existing law, shall be liable to be registered under this Act with effect from the appointed day.<br \/>\nIf your turnover is below the limit of &#8377; 20 lakhs, please contact your range officer or Seva Kendra of your Commissionerate seeking their help in cancellation of the registration.<br \/>\nReply By kantipudi satyanarayana:<br \/>\nThe Reply:<br \/>\nDear experts,<br \/>\nthanks for your timely response. I wish to invite your attention to the following:<br \/>\n1.<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112911\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>cancellation of registration Query (Issue) Started By: &#8211; kantipudi satyanarayana Dated:- 6-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax &#8211; GSTGot 5 RepliesGSTFor cancellation of registration GST REG 16 has been prescribed. But it has not so far been activated in the portal. What is the fate of the migrated assessee If he is &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8092\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;cancellation of registration&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8092","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8092"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8092\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}