GST Registration cancellation

GST Registration
Rs.999 Rs.
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Completely managed GST registration cancellation service with Expert Support. Applicable for entities with no activities.

GST Registration Cancellation

How to cancel GST registration?

GST registration can be canceled by the registered person or by the GST officer, or by the registered person's legal heirs in case of death of the person under GST. GST registration cancellation means that the person will not be registered under GST anymore, and he will not have to pay or collect GST.

GST registration can be canceled by a GST officer or voluntarily by the person registered under GST. The taxpayer will not pay GST anymore if he cancels the GST registration.

If an individual is still carrying out business after surrendering the GST registration, it will be an offense under GST, and heavy penalties are applicable. There will be no requirement to furnish any GST return.

Who can cancel the GST registration?

A GST registration can be canceled by an officer, if:

  • The registered person under GST does not conduct any business from the declared place of business or
  • Issues invoice or bill without supply of goods or services violating the GST ACT or GST rules.
  • If the person having GST registration has not filed GST returns for six months

Before the cancellation of registration, the Officer would issue a notice to the taxpayer whose GST registration is liable to be canceled, requiring show cause within seven working days from the date of service of such notice.

The registered person can reply to the show cause notice within the prescribed time, or the GST registration can stand canceled.

Voluntary cancellation by the registered person

GST registration cancellation can be initiated by the person registered under GST under Section 29 of the CGST Act under the following circumstances:

  • Discontinuance or closure of a business
  • Transfer of business, amalgamation, merger, de-merger, lease, or other pertinent reasons. 
  • Change in the constitution of business, which results in a change of PAN. 
  • Turnover reduces below the threshold limit of GST registration. 
  • Death of the sole proprietor
  • Any other reason, the likes of which must be proved in the application.

Forms to be filed before GST registration cancellation

The taxpayer for canceling GST registration must apply through FORM GST REG 16. The legal heirs of the deceased taxpayers will also follow the same procedure as follows:

Application for cancellation should be made in FORM GST REG 16.

The following details must be included in FORM GST REG 16

  • 1

    Details of inputs, semi-finished, finished goods held in stock on which cancellation is applied.

  • 2

    Liability thereon

  • 3

    Payment Details

  • 4

    The Officer has to issue an order cancellation in the Form GST REG-19 within 30 days from the date the application is made. The cancellation will be effective from a date determined by the Officer, and he will notify the taxable individual.

  • 5

    Cancellation by a registered individual- Form GST REG 16

  • 6

    Issue a showcase notice for cancellation - Form GST REG 17

  • 7

    Reply to show cause notice - Form GST REG 18 

  • 8

    Application for revoking the cancellation - Form GST REG 21

  • 9

    Ordering revoking the cancellation - Form GST REG 22.