An Alumnus of IIM and DU with almost a decade of experience in the banking and finance sectors. I had the opportunity to work with all types of institutions in BFSI ecosystem like Bank, NBFC, Fintech, Consulting and Auditor. I started my professional journey at KPMG and subsequently worked in leading names of the BFSI sector including Ujjivan Bank, Vistaar Finance. Currently building a fintech startup ( PICE) by handling alliances, compliance and creation of GTM strategy for payments and credit product.
GST REG-29 is used to cancel provisional GST registration for entities not liable to register.
It helps businesses avoid unnecessary GST compliance like invoicing, returns, and record-keeping.
Only those with provisional registration and turnover below the GST threshold should file it.
The cancellation process is fully online via the GST portal and requires basic ID and turnover documents.
Failure to file can lead to penalties, legal complications, and unwanted compliance burdens.
GST REG-29 is very important for cancellation of registration under GST law in India. This form specifies those taxpayers who were granted provisional GST registration during the initial implementation of GST but later realized that they were not required to be registered.
Under this form, if your turnover is less and/or if you have no taxable income and your GST provisional registration was the reason for cancellation, then you may proceed to apply for cancellation.
Thus, the timely filing of this form assists to avoid any further compliance, including raising a tax invoice, filing returns, or maintaining any tax records concerning GST. Let us see the details and elements of Form GST REG-29, who is filing it, and how the cancellation application process works.
What is Form GST REG-29?
Form GST REG-29 is used by individuals or entities who were provided provisional GST registration but are not actually liable to be registered under the GST regime. This may include businesses that were automatically assigned a registration number without meeting the eligibility threshold.
Filing this form starts the proceedings for cancellation of the provisional GST registration. Through this form, businesses can submit applications for cancellation online via the GST portal. Once submitted, the relevant officer under Rule 12 of the GST Registration Rules reviews and process the cancellation procedure.
Who Should File Form GST REG-29?
The following people must file Form GST REG-29:
Individuals and businesses eligible for registration during the launch of GST.
Entities with turnover below the exemption threshold who are not required to collect or pay GST.
Persons not engaged in any taxable supply but issued a GSTIN.
These entities may file an application for cancellation to avoid being subject to ongoing GST compliance requirements. Filing makes sure they do not need to issue an invoice during GST process or respond to unnecessary compliance steps.
Step by Step Process to File Form GST REG-29
Filing Form GST REG-29 is an easy online process. The steps are:
Visit the official GST portal and log in with relevant information.
Go to “Services” → “Registration” → “Application for Cancellation of Registration.”
Choose Form GST REG-29 and fill in with details such as name, business address, turnover details, and reason for cancellation.
Attach necessary documents, if applicable. Submit the form electronically using either Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
After submission, the officer under rule will examine your request. If they are satisfied, the cancellation of registration filed will be accepted.
Documents Required for Form GST REG-29
To file Form GST REG-29 successfully, here are the following documents:
PAN Card
Aadhaar Card
Proof of income
Records showing business turnover
Make sure all documents are correct and consistent to avoid delays in cancellation process.
What Happens If You Don't File Form GST REG-29?
Failing to file this form can result in the Deemed Cancellation of your registration, or worse, an unnecessary burden of compliance. Even if no business activity takes place, if you're registered, you are expected to comply with GST norms, including issuing tax invoices and filing returns.
The GST department may issue a notice for cancellation or start moto cancellation proceeding if they believe you are not eligible for continued registration. This triggers the cancellation of registration sent by authorities and may involve additional steps to close the compliance loop. Ignoring this can lead to:
The cancellation of registration Section 29 of the CGST Act outlines the conditions under which GST registration can be cancelled. This includes voluntary cancellation, cancellation by the officer, or due to other grounds specified under the law.
Further, the Rule PO (Prescribed Officer) is responsible for assessing such applications, initiating cancellation proceedings, and issuing orders accordingly. When a taxpayer issues invoice without being eligible or required to register, they may also face scrutiny under these provisions.
Conclusion
Form GST REG-29 is essential for those who were granted provisional GST registration but fail to register under the law. Filing an application for cancellation in time avoids unnecessary compliance, prevents penalties, and keeps your business records clean. Knowing the procedures and legal features of cancellation of registration in GST law, taxpayers can stay stress-free and avoid unnecessary administrative burdens.
If you are unsure about your eligibility or the process, you may consult a tax expert. Registration cancellation might be simple, but not filing it can create long-term problems. Stay alert and ensure your GST records reflect the true nature of your business activities.
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FAQs
Who is eligible to file Form GST REG-29?
Form GST REG-29 is specifically meant for individuals or businesses that received provisional GST registration during the early phase of GST rollout but were later found ineligible. This includes those with turnover below the prescribed threshold or not involved in taxable supplies. If such persons were mistakenly assigned a GSTIN, they should use this form to cancel the registration and exit from GST compliance obligations.
What is the purpose of filing Form GST REG-29?
The purpose is to cancel a provisional GST registration granted erroneously or unnecessarily. Filing the form helps avoid future compliance such as filing GST returns, issuing tax invoices, or maintaining GST books. It also protects the taxpayer from penalties or legal complications due to non-filing or non-compliance while being registered without cause.
What documents are required to file Form GST REG-29?
The essential documents include a PAN card, Aadhaar card, proof of business turnover (if applicable), and any document that proves you're not liable to be registered under GST. Ensuring that the provided information is accurate and consistent is crucial to avoid delays or rejections in the cancellation process
What happens after I submit Form GST REG-29?
Once the form is submitted through the GST portal, the designated GST officer will review your application under Rule 12 of the GST Registration Rules. If they are satisfied that your registration was indeed provisional and unnecessary, they will issue an order for cancellation. You will receive confirmation electronically, and your compliance responsibilities will end accordingly.
What are the consequences of not filing Form GST REG-29?
If you don’t cancel your provisional registration using REG-29, you remain under the GST regime and must meet all compliance requirements—despite having no taxable activity. This can lead to penalties for non-filing, interest charges, and legal notices. In some cases, the GST department may initiate suo-motu cancellation, which could still involve procedural hassle and potential scrutiny.
An Alumnus of IIM and DU with almost a decade of experience in the banking and finance sectors. I had the opportunity to work with all types of institutions in BFSI ecosystem like Bank, NBFC, Fintech, Consulting and Auditor. I started my professional journey at KPMG and subsequently worked in leading names of the BFSI sector including Ujjivan Bank, Vistaar Finance. Currently building a fintech startup ( PICE) by handling alliances, compliance and creation of GTM strategy for payments and credit product.
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