- Every person who was registered under old laws had to mandatorily migrate to GST. Many such persons are not liable to be registered under GST.For example, the threshold under VAT in most states was 5 lakhs whereas it is 20 lakhs under GST. However, do make sure you are not making inter-state supplies since registration is mandatory for inter-state suppliers except for service providers.
Such a taxpayer can submit an application electronically in FORM GST REG-29 at the common portal.
The proper officer shall, after conducting an enquiry as required will cancel the registration.