GST Migration - Submit or Surrender | Assam Journal

GST Migration - Submit or Surrender

The Goods and Services Tax (GST) came into force in India on 1 July 2017. Those who are yet to migrate completely or surrender their registration can do so latest by 30-09-2017.

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The Commissionerate of State Tax, Govt. of Assam has issued in public interest an advertisement or notification regarding migration to GST or Surrender of registration, whichever is applicable.

All Tax Payers registered under the existing laws (VAT, Excise, Service Tax etc.) are required to migrate to GST by filling the enrollment form (both Part A & Part B). Those Taxpayers who have completed only Part A and are yet to complete the Part B of the enrollment form are required to fill up and submit Part B without further delay. Otherwise, such taxpayers:-

Goods & Service Tax

  • Can't pay Tax under GST
  • Can't avail and pass on ITC to registered taxpayers in GST regime
  • Can't submit any return under GST
  • Can't avail Pre-GST transitional credit


All the migrated tax payers who are no more liable under GST Act, but completed the migration process successfully shall apply for cancellation of their GSTIN under the provision of Rule 24(4) of Assam GST Rule, 2017. The details of the procedure can be seen below.

Steps to follow:-
  • Go to GST portal (www.gst.gov.in
  • Login with your User ID and Password
  • Go to cancellation option
  • Complete the online application and submit for cancellation

The last date of cancellation of registration is 30th September 2017.


Download Attachments

  • Source Assam Tribune
  • Advertisement # Jansanyog/D/6693/17
  • Published Date 17-08-2017
  • Notification Official Advt.
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