GST cancellation can be requested by the taxpayer in certain situations as well as an officer can also cancel the certificate by his own motion due to non-compliance of the provision of Act. One may apply for cancellation if the business has closed down, the company is transferred to someone, turnover is less than the threshold mandatory for GST registration, or change in PAN.
Cancellation of GST can be applied by taxpayer online by filing GST REG-16. The concerned officer will issue an order of cancellation form GST REG-19 within 30 days from date of application. Details regarding stock of input raw material, finished goods, and semi-finished goods must be furnished on the date on which cancellation is applied.
A taxpayer can easily apply for cancellation of certificate by filing GST REG-16 and submitting the required information.
Since the cancellation process is entirely online, so there is less interaction with authorities. No need to physically go to GST office and be present in front of assessing officer.
Arrange and provide basic documents as per the list provided by us.
Payment of Fees-Make the payment of Registration fees
We will complete the rest of the cancellation process.
GST registration cancellation
GST registration can be cancelled either voluntary by the taxpayers under certain conditions or by the tax officer.
Application for GST cancellation can be made in GST REG-16 online. All the information must be duly filled in the form. The concerned officer will issue an order of cancellation within 30 days from the date of application.
In case of cancellation by GST officer, notice will be served in GST REG 17. The concerned person has the provision to reply in Form REG-18 within 7 days. If the reply is found to be satisfactory, the officer will drop proceedings otherwise registration will be cancelled, and an order in form GST REG-19 will be issued.
In case the registration was done on a voluntary basis, it can only be cancelled after one year.
The concerned officer has to issue an order for cancellation in FORM GST REG-19 within 30 days from date of application.
No, in case GST cancellation is applied, there is no need to file NIL return from the date of application of cancellation. But if the cancellation is denied by the GST officer, the assessee has to file all returns with applicable late fees.
Assessee registered in the pre-GST era and provisionally moved to GST can apply for cancellation of the provisional certificate provided the turnover is below 20 lakhs INR. Such taxpayer needs to submit Form REG-29 electronically and need to mention the reason for GST cancellation.
A registered person can apply to the officer for the revocation of the GST registration cancellation within 30 days from the cancellation order.
Yes, if your business has been relocated, you can apply for cancellation of GST registration.
Yes, you can apply for cancellation of GST registration if the constitution of business has changed.
If a taxpayer pays GST under section 8, and do not submit returns for three consecutive tax periods, the registration gets cancelled automatically.
Yes, if the business has been acquired or demerged, you can apply for cancellation of GST registration by applying to the concerned authorities.