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GST registration can be cancelled for specified reasons. Either the department on their own motion or the registered person can voluntarily initiate for the cancellation of their registration. In case the registered person dies, application for cancellation can be filed by his/her legal representatives. When the registration has been cancelled by the department, the taxpayer can apply for revocation of the cancellation. Once cancelled, the registered person has to file a return which is called the final return.
Cancellation of GST registration basically means that the registered person under GST is surrendering his liability to pay tax or collect tax.
GST registration can be cancelled by an officer under the following circumstances:-
However, the officer is required to give a notice to such a registered person before cancelling his GST registration. If the registered person does not reply to the notice within the given time frame, the GST registration stands cancelled.
A registered person can voluntarily cancel his GST registration under the following circumstances:-
It is important to note that before applying for voluntary registration the taxpayer must have filed all his GST returns.
1) In case of voluntary cancellation of GST registration, the taxpayer must make an application in Form GST REG – 16 on the GST portal online. The application form asks for the following details from the taxpayer :-
2) Once the GST registration stands cancelled, the taxpayer is then required to file a final GST return in FORM GSTR 10. This form needs to be filed within 3 months from the date of cancellation on the GST portal. This form ensures that the taxpayer has cleared all his GST liabilities.
The Assessing officer can reject the application under following situation:
In such a case, the assessing officer shall provide the taxpayer with an opportunity to be heard by giving a written intimation to the applicant regarding the nature of the discrepancy. The applicant is then required to respond to the same within 7 days of the date of receipt of the letter, failing which the concerned Officer may reject the application after
Our GST experts at ICI, can help you get rid of your GST registration with our simplified online process.
In case of voluntary registration, a person should apply for GST cancellation within 30 days from the date when he was liable to cancel.
No, there is no governmental fee for cancelling your GST registration.
Input Service Distributor or a non-resident taxable person or a person paying tax under the composition scheme are not required to file the Final return.
If the final GST return is not filed within the given time limit in Form GSTR-10, the department will issue a notice to the taxpayer, asking him/her to file the return within 15 days from the date of such notice. If still the compliance is not made then the officer may reject the cancellation application.
No, once your cancellation has been approved, the only GST return you can file is Form GSTR-10.
In this case, if the taxpayer is not satisfied with the officer’s decision, he can apply for revocation of cancellation within 30 days from the date of service of cancellation order on the common portal.
You will receive a show cause notice on your registered email ID when the officer on his own cancels the GST registration to which you have to reply in 7 days.
GST registration is valid until it is cancelled or suspended. However, GST registration granted to casual or non-resident taxpayers is valid only for a limited period.