FORM GST REG-28 - Historical reasoned cancellation of provisional registration
A material migration deficiency remains after the opportunity to be heard.
Responsible actor: The proper officer decides after considering reply/hearing. Provision: Rule 24(3); historical migration procedure.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current provision checked 21 October 2026. Historical source extract is dated 1 January 2022; later amendments and selected worked period are expressly identified. All examples are fictional, unsigned and unissued.
Worked facts and completed entries
Independent historical failed-migration branch: provisional enrolment 1 July 2017 is followed by a15 July REG-26 submission attaching an unrelated entity’s constitution proof. REG-27 served 20 July identifies the mismatch and offers reply 25 July and hearing 31 July. The person replies 25 July and attends 31 July, but still provides no constitution link to the declared PAN/entity. A5 August reasoned REG-28 cancels provisional registration. No GST invoices, closing stock, assets or unpaid amounts arise on this branch.
Order, recipient and application
| Reference /date | ILLUSTRATION-REG28-20170805 /5 August 2017 |
|---|---|
| Name /address | Aster Learning Supplies Private Limited (fictional) /12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| GSTIN/provisional ID | 29AABCA0000A1ZT (fictional) |
| Application /date | ILLUSTRATION-REG26-B-20170715 /15 July 2017 |
| Notice /reply /hearing | 20 July /25 July /31 July 2017; reply examined and person heard |
Selected examined-reply paragraph and reasons
The 25 July reply and 31 July submissions are examined. The unrelated company’s constitution evidence remains the sole document; it does not link to the applicant/PAN. The materially incomplete REG-26 is therefore not corrected and provisional registration is cancelled 5 August 2017. No-reply and non-appearance alternatives are not selected.
Amount basis and direction
No GST supplies/invoices, stock/capital assets or unpaid tax/interest/penalty/other amount exist on this independent reconciled branch. Current determination is nil; no fictional demand is imposed. Stated payment/compliance date 4 September 2017 applies only to any actual amount lawfully determined, not a new levy created by the model.
Determined amounts, INR
| Head | CGST | SGST | UTGST | IGST | Cess |
|---|---|---|---|---|---|
| Tax | 0 | 0 | 0 | 0 | 0 |
| Interest | 0 | 0 | 0 | 0 | 0 |
| Penalty | 0 | 0 | 0 | 0 | 0 |
| Others | 0 | 0 | 0 | 0 | 0 |
| Total | 0 | 0 | 0 | 0 | 0 |
Officer and execution
| Officer /designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction /place | Bengaluru Central Tax /Bengaluru |
| Date /signature | 5 August 2017 /not executed; no official approval or signature simulated |
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Period and legal consequences
The form decides provisional migration, not a present ordinary cancellation. The selected reply/hearing branch must reflect the facts, and amount components require a real basis. Nil here follows the selected no-supply/no-stock/no-dues facts, not an exemption for every migrated taxpayer.
Primary source and exact locator
Official notified form source: PDF pages 85-85; printed pages 79-79.
CGST Act and government-hosted Act and Rules compilation - Rule 24(3); historical migration procedure. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer decides after considering reply/hearing. A material migration deficiency remains after the opportunity to be heard.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.