GST Cancellation

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About GST Cancellation

GST registration can be cancelled for a variety of reasons. Cancellation can be initiated by the GST department of its own volition or by registered persons themselves. In the event of a registered person’s death, their legal heirs may petition for cancellation on their behalf. Once a GST registration is cancelled, a taxpayer is required to file a return known as the final return. 

Voluntary GST Cancellation

If a person or entity with GST registration wishes to cancel their GST registration, a cancellation request must be submitted to the GST Department in Form GST REG-16. After reviewing the application, if the GST Officer is satisfied, he or she will issue an order to terminate GST registration in Form GST REG-19.

The following are some of the top reasons for voluntary GST registration cancellation:

  • 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.

Cancellation by GST Officer

An officer can initiate the cancellation of a GST registration under GST if the Officer has justification to cancel the GST registration. The proceedings for GST Cancellation by Officer will begin by issuing a show-cause notice in Form GST REG-17.

A GST officer can start the cancellation process if any of the following events occur.

  • If a taxpayer has failed to file GST returns continuously.
  • An assessee registered for GST voluntarily but did not start a business within six months.
  • The registered taxpayer has broken one or more sections of the GST Act or its Rules.
  • The GST registration is obtained through deception or malicious misrepresentation.
  • To dodge tax or improperly claim the input tax credit, a taxpayer supplies goods or services without an invoice or produces an invoice without a provision of goods or services.

In case of cancellation by the GST Officer, the Officer would notify the taxpayer whose GST registration is liable to be terminated before cancellation. The taxpayer would then be given a reasonable opportunity to be heard before their GST registration is cancelled.

The notice to the taxpayer from GST Officer would be sent in Form GST REG-17 with specific reasons why the GST registration should be cancelled. The notice would also allow the taxpayer to respond to the notice and have a date and time if a hearing is scheduled.

If the taxpayer responds to the notice and the proper authority is satisfied with the response, he or she may dismiss the case and issue an order in Form GST REG-20. If he is not satisfied, he may issue a Form GST REG-19 order cancelling the GST registration.

Procedure for GST Registration Cancellation

TaxBanking can help taxpayers cancel their GST registration online. Before beginning the process, the taxpayer must file all overdue GST returns. If there is non-compliance with the GSTR-3B, GSTR-1, or GST annual return, the late return must be filed before the GST cancellation process can begin.

Step 1: GST cancellation application is submitted using Form GST REG-16 on the common GST portal. The following information must be included in the GST cancellation application.

  • 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, and the stock of capital goods/plant and machinery.
  • Particulars of the latest GST return are filed by the taxpayer along with the ARN of the particular return.

Step 2: The GST Officer has to review the application and issue an order cancellation in the Form GST REG-19 within 30 days from the application’s date. The cancellation will be effective from a date determined by the Officer, and he will notify the taxable individual.

Consult an TaxBanking GST Expert if you have a GST registration you want to cancel. We’ll check your GST return filing status, assist you in completing any outstanding GST returns, and file for GST cancellation.

We will also monitor your GST registration cancellation application, reply to any questions, and assist you in completing the process once you have submitted it.

Final Return

Every individual whose registration has been revoked must file a final GST return on Form GSTR-10 within three months of the date of cancellation or the date of cancellation order, whichever is later. This is mandated to ensure that the taxpayer is discharged of any liabilities that might have arisen. It is also worth mentioning that this provision does not apply to input service distributors and non-resident taxpayers who are required to pay tax under sections 10, 51, or 52.

No GST matter should be dealt with lightly. The utmost care and diligence should be exercised while cancelling your GST registration. Hence, it is recommended that you get a hold of one of our GST specialists today! Enjoy a hassle-free and trouble-free GST cancellation experience, only with TaxBanking.

GST Cancellation Forms

  • For cancellation by a registered individual – Form GST REG 16
  • For the issue of show cause notice for cancellation – Form GST REG 17
  • For replying to a show-cause notice – Form GST REG 18
  • For the purpose of an order for dissolution – Form GST REG 19
  • To stop the cancellation proceedings – Form GST REG 20  
  • To stay proceedings – Form GST REG 18
  • To apply for revoking cancellation – Form GST REG 21
  • For an order revoking the cancellation – Form GST REG 22

Documents Required For GST Registration Cancellation

  • PAN Card
  • Aadhar Card
  • Last Return Detalis
  • Company Authority Details
  • Tax Particulars

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GST Registration Cancellation FAQ's

What is the time limit for taking registration under GST?

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.

Can a business operate across India with just one GST number?

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

Can entities with one VAT or service tax apply for new GST registration?

The 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.

Can I register for GST voluntarily?

Yes. Any entity wishing to claim input tax credit can be 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.

Is PAN mandatory for registering under GST?

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.

What is the validity of the GST certificate?

Once the GST certificate is granted, the registration is valid until it’s surrendered or canceled, or suspended. Only GST certificates issued to non-resident taxable persons and casual taxable persons have a validity period.

Can an unregistered business collect GST from the Customers?

No, an unregistered person without GSTIN cannot collect GST from customers or claim an input tax credit of GST paid.

How long does it take to obtain GSTIN?

After submission of the GST application with all the required documents, GSTIN is allotted within 7 working days.

What is aggregate turnover?

Aggregate turnover is the aggregate value of all taxable supplies, exempt supplies, export of goods or services, or both and inter-State supplies of a person having the same PAN. Aggregate turnover does not include CGST, SGST, IGST, and GST cess.

How to get a GST certificate?

GST certificate is provided by the Government only in soft-copy format. Once GSTIN is allotted, the GST certificate can be downloaded from the GST Portal at any time by the taxpayer.

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