GST Registration Cancellation

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GST registration obtained in India can be cancelled by the registered person or by GST Officer or by the legal heirs of the registered person, in case of death of the person registered under GST. GST registration cancellation is different from GST Registration amendment.
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Procedure For Cancel GST Registration

GST registration can be cancelled by a GST officer or voluntarily by the person registered under GST.

A GST registration granted to a person can be cancelled by an Officer, if:

  • The taxable 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 in violation of the GST Act and/or GST rules.
  • If a person having GST registration has continously not filed GST returns for six months.

Before the cancellation of registration, the Officer would issue a notice to such person whose GST registration is liable to be cancelled, 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 cancelled.

Under Section 29 of the CGST Act, a GST registration cancellation can be initiated by the person registered under GST in 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 for GST registration.
  • Death of the sole proprietor.
  • Any other reason, the likes of which must be proved in the application.

An application for GST cancellation should be made in Form GST REG-16 on the common GST portal. In the GST cancellation application, the registered person must provide the following information:

    • Contact address, which includes the mobile number and e-mail address. Reason for cancellation.
    • The desired date of cancellation.
    • Particulars of the value and the tax payable on the stock of inputs, the inputs available in semi-finished goods, inputs available in finished goods, the stock of capital goods/plant and machinery.
    • Particulars of registration of the entity wherein the existing unit have been merged, amalgamated, or transferred.
    • Particulars of the latest GST return filed by the taxpayer along with the ARN of the particular return.

While applying for GST cancellation, the applicant is mandated to pay any overdue GST liability as per the GST returns filed. In addition, the input tax contained in the stock of inputs, semi-finished goods, finished goods, and capital goods or the output tax liability of such goods – whichever is higher must be remitted by the taxpayer. The input tax credit on the existing stock must be paid back, as the taxpayer would not be ineligible to claim ITC on cancellation of GST registration.

The final GST payment can be made through the GST electronic credit or cash ledger. The final payment can also be made during the submission of filing of final GSTR-10 return.

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Documents Required

Pan Card

PAN Card of shareholders and Directors. Foreign nationals must provide a valid passport.

Identity Proof

Aadhar card | Voter ID | Passport | Driving License of Shareholders and Directors.

Address Proof

Latest Telephone Bill | Electricity Bill | Bank Statement | Gas/Water Bill of Shareholders and Directors

Photograph

Latest Passport size Color photograph of Shareholders and Directors.

Registered office Proof

Latest Electricity Bill | Telephone Bill/Water/Gas Bill of the registered office address

NOC from owner

No Objection Certificate to be obtained from the owner(s) of registered office

Rent Agreement

If Property is taken on Rent, then rent agreement required. Agreement must be notarized.

For NRI

All the documents must be apostilled(if applicable) and notarized.

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Frequently asked questions

An entity liable to be registered under GST should apply for registration under GST within 30 days from the date on which the entity becomes liable to register for GST. Casual taxable persons and non-resident taxable persons are required to be registered under GST, prior to commencing business.

No. An entity operating in multiple states will have to get registered separately for each of the States from where taxable supply of goods or services is made.

Procedure has been provided in the GST portal for migration of existing service tax or VAT or central excise to GST. Entities registered under old tax laws must complete GST migration mandatorily to obtain GST.

Yes. Any entity wishing to claim input tax credit can registered voluntarily, even if not liable to be registered. After registration, voluntarily registered entities will also have to comply with regulations as applicable to a normal taxable person.

Yes. PAN is mandatory for normal taxpayers and casual taxable persons to be registered under GST. However, PAN is not mandatory for a non-resident taxable person for obtaining registration.

Once GST certificate is granted, the registration is valid until its surrendered or cancelled or suspended. Only GST certificate issued to non-resident taxable person and casual taxable person have a validity period.