QUESTION

one of our friends have vat registration and migrated the said registration in GST , however, mistakenly a new GST registration have been taken on another PAN No. and all the e-way bills regarding inward and outward supply have been executed on the new GST registration no. whereas, all the GST liabilities have been discharged on old migrated GST registration. now the department has raised the query regarding the liabilities on the newly take registration no Under GST. However, my friend has applied for cancellation of New GST registration. kindly state, what could be the department action, whether any recovery may be initiated by the department. kindly elaborate it. If any recovery, What are the relevant Section and Rule. If not, next course of action.

ANSWER

You are advised to write a request letter to your Jurisdictional Officer to merge two GST registrations by providing them all details related to those registrations.

 Thereafter all the transactions done on both Registration Nos. for that time period will be valid on merged GST registration.

Disclaimer :The reply to query given by Lawcrux team is an opinion of team there may be different opinion of different expert The team is not responsible for any legal issues if arises  on the basis of  opinion given above.