Question ID : 39254

SURRENDER/ CANCELLATION OF GSTN

X AN INDIVIDUAL HAVING A TIN NO BEFORE GST WAS ALLOTTED A GST NO BY SYSTEM. NOW X REALIZED THAT TIN NO WAS ALREADY SURRENDERED ON 31.05.2016, BUT DUE TO SOME REASON THE TIN NO WAS NOT CANCELLED BY THE VAT AUTHORITY. NOW HE APPROACHED THE VAT AUTHRORITY AND GOT TIN NO CANCELLED WEF 2016. MY QUERY IS AS GSTN NO IS ALLOTED BY GST SYSTEM TO MR X, AND IS UNDER PROVISIONAL BASIS, MR X HAS NOT UPDATED THE GSTN NO. NOW HE WANTS TO SURRENDER/CANCEL THE GSTN NO. SO WHAT IS THE PROCEDURE TO SURRENDER THE GSTN NO. WHETHER NOW HE WILL HAVE TO FILE ALL THE GSTN RETRUN FROM 01.07.18 TO UP TO DATE, SO THAT HE WILL BE ABLE TO CANCEL THE SAME, HE HAS NO GSTN SALE RIGHT FROM BEGINNING. BUT IF HE FILES THE GSTN RETURN THEN LATE FEE OF HIGH VALUE WILL ARISE, WITHOUT ANY FAULT OF ASSESEE WHAT TO DO IN THIS CASE.

Answer ID : 78950

Apply for can cellatation in FORM GST REG-29/ 16, as the case may be. File Form GSTR10 within 30 days from the date of cancellation or the date of order of cancellation, whichever is later.

Answer ID : 78955

Apply for Cancellation w.e.f. 01-07-2017 itself mentioning the reason for cancellation as - Provisionally registered . No need to file GST Returns, just file GSTR 10 - final return.

Answer ID : 78959

since for whatever reasons you have taken regn you have a liability to file returns. Follow procedure for cancellation.

Answer ID : 78964

the reg, can be cancelled now also. he will have to file NIL returns for the period with late fee whereever applicable

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