FORM GST REG-29 - Historical cancellation of a migrated taxpayer not liable to register
A migrated existing-law registrant was not liable under GST.
Responsible actor: The migrated person applies through its authorised signatory. Provision: Rule 24(4); historical closed migration cancellation window.
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
Historical separate branch: Aster ceased business 30 June 2017, had no continuing section 22/24 liability and issued no tax invoice during the GST regime. It nevertheless received a migrated provisional GSTIN. It applies 15 December 2017, within the historical window then extended to 31 December 2017; the eventual consolidated rule 24(4) cutoff is 31 March 2018. This is not a2026 filing invitation.
Part A
| i. GSTIN | 29AABCA0000A1ZT (fictional migrated identifier) |
|---|---|
| ii. Email /iii. Mobile | meera@aster-learning.example.invalid /EDU-MEERA-MOBILE (+91 teaching label; non-routable) |
Part B1–4
| 1. Legal name | Aster Learning Supplies Private Limited (fictional) |
|---|---|
| 2. Building /floor /premises /road | 8 /Ground /Model Residence /Model Lane |
| 2. City /district /block /State /PIN | Bengaluru /Bengaluru Urban /Bengaluru North /Karnataka /560001 |
| 3. Reason | Business permanently ceased 30 June 2017; no section 22/24 liability after transition |
| 4. Any GST-regime tax invoice issued | No |
5. Prescribed declaration
I, Meera Rao, managing director/authorised signatory of Aster Learning Supplies Private Limited, declare on these fictional facts that the entity is not liable to registration under the Act.
6. Verification and execution
| Affirmation | The stated historical facts are correct within this fictional scenario and nothing material is concealed |
|---|---|
| Aadhaar | Not reproduced; no actual authentication simulated |
| PAN | AAAAR0000A (fictional signatory identifier, not verified) |
| Full name /designation | Meera Rao /Managing director and authorised signatory |
| Place /date /signature | Bengaluru /15 December 2017 /not executed |
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 rule 24(4) migration route had a final 31 March 2018 cutoff. No ordinary 2026 cancellation should be routed through REG-29; select the applicable current REG-16 procedure instead. The source header’s migrated-taxpayer title was substituted 29 September 2017; this December example uses that version. “No GST invoice” is a scenario fact, while statutory non-liability is separately established.
Primary source and exact locator
Official notified form source: PDF pages 86-87; printed pages 80-81.
CGST Act and government-hosted Act and Rules compilation - Rule 24(4); historical closed migration cancellation window. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The migrated person applies through its authorised signatory. A migrated existing-law registrant was not liable under GST.
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.