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Question ID : 44391

cancellation of new registration

GST registration was obtained in TCS category instead of taxpayer category. How to cancel the same and obtain afresh registration as taxpayer category? Currently option to cancel or surrender is not available under Registration tab of the GST portal.

Posted by SURAJ KUMAR CHOUDHARY on Dec 24, 2022

Filed Under GST

Answer ID : 85419

TCS registration can be cancelled based on Rule 12(3) Where, 3[on a request made in writing by a person to whom a registration has been granted under sub-rule (2) or] upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.

Posted by SREENIVASULU THULASIRAM on May 15, 2024