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Cancellation of the GST Registration

GST was announced several times by many governments but was actually implemented in the year 2017 on the 1st of July. GST which means Goods and Service Tax. It is indirect taxation levied on the goods and services used by the consumers.

What is the GST Registration Cancellation?

All GST-registered taxpayers are issued a GSTIN number at the time of GST registration. In case the central tax authority or the taxpayer wants to terminate this number, then it is called GST cancellation. Cancellation of the GST registration is proceeded by the tax officer in India. The Income-tax department may levy penalties if the businessperson continues to run their business after the cancellation of GSTIN. The business person will not be required to pay GST once they cancel it. This generally shows that a business is going towards its end or a change in the business constitution.

Forms used to Cancel GST Registration:

There are various forms for the cancellation of GST registration in India. All the forms serve various purposes. We have expressed below the various forms and their purpose. GST REG 16: This form is applicable in case the taxpayer himself applies for the cancellation of registration and there is no consideration for the application other than the taxpayer’s application which has elapsed one or more years after the GST registration. GST REG 17: This form is to provide the notice of show cause/cancellation to the registered taxpayer and its business entity by an authorized GST officer. The process of GST cancellation can be initiated after issuing GST REG 17 form to the taxpayer and the authorized officer can ask for the reason “why registration should not be cancelled.” GST REG 18: Taxpayer’s response to the notice GST REG 19: This form is to furnish a Dissolution order GST REG 20: The GST REG 20 form is directed to drop the procedure of GST cancellation.

Documents for GST registration cancellation

Below are documents that you will be required to furnish while applying for the GSTIN cancellation Aadhar Card of the authorized signatory Details of the last return Information of company administration, including when it was combined, demerged or communicated PAN Card of the authorised signatory

Procedure for the Cancellation of GST Registration

At first, you are required to visit the official website and log in with your relevant details. In the second step, Click on your dashboard, where a drop-down will be there. You need to choose registration and then select ‘Application for Termination of Registration.’ When you have made the selection ‘Application for Termination of Registration’ then there will be three sub-headings that will appear Basic details, Cancellation details, and verification. After that fill in the required details and then click on the tab ‘Save and Continue Button. In case the address of your business and the future correspondence address are the same then click on the ‘Same as the above option. Then you are required to fill in the reason for the cancellation of GST registration. The following options will be demonstrated to you while filling in the reason for seeking GST registration cancellation. Any modification in the business leading to change in PAN Not anymore liable to pay the taxes Shutting down/closure of business Others Transfer of business on account of amalgamation, de-merger, sale, leased, etc Death of sole proprietor Next after filing the reason and the relevant details for cancellation, a ‘verification’ option will emerge. Then fill in the name of the signatory and the place of declaration. An OTP will be delivered in this process. At last, choose the appropriate option to submit based on the signatory. For example, in the case of LLP, a DSC or other company is compulsory for verification. Point to be Noted – The above step is only applicable in cases when an invoice has not been issued. But when a taxpayer has issued an invoice, he/she needs to fill out form GST REG-16. The tax officer must issue the order of cancellation of GST registration within 30 days afterwards the taxpayer has submitted the form GST REG-16.

Filing Final GST Returns (GST F8)

The GST department provided the final GST return through form GST-8 Form. It has all the appropriate details from the date of GST registration to the date of cancellation of GST registration. Businesses applying for cancellation of GST registration under GST are directed to pay all due returns. Moreover, they need to furnish and submit the filled form GST-F8 within one month from the end of accounting time. The effective date of cancellation is considered to be the date when the GST registration is cancelled. The date can differ depending on the situation because there are also some taxpayers who apply for revocation of GST cancellations.

Revocation of GST registration

Revocation of GST cancellation means that the decision to cancel the registration has been reversed or taken back and the registration will be still valid. It is applicable in case the GST officer cancels your GST registration cancellation due to any valid reason. The revocation must be done within 30 days from the date of cancellations.

Methods for revocation of GST cancellation

If a tax officer has cancelled GST registration by Suo moto, (Suo moto is an action taken by a government agency, court or other central authority on their own apprehension) the taxpayers can furnish form GST REG-21 revocation. To apply for the revocation of GST cancellation, you are required to go to the official website and must submit the application within 30 days of cancellation. The approval of revocation depends on the tax officer. The officer can cancel by using the form GST REG-22 within 30 days. Tax officers can reject it using form GST REG-05 if found any mistake or valid fault in your revocation application. They will deliver you a show-cause notice and then you must respond to it within 7 days. Make sure that your response explains a valid fact that why the application should not be rejected/denied. After receiving the response, the GST officer must decide within 30 days of the date of the notice. GST REG-24 form needs to be furnished.

Frequently asked questions

The business persons who are registered under the GST regime are allotted a GSTIN unique number. GST cancellation means cancelling the GSTIN without which the businesspersons will not be required to pay or charge taxes.

Yes, it is compulsory to mention the reasons for the cancellation of registration in the given option of the ‘Reason for Cancellation'.

The following people can not file for cancellation of GST registration: People who are registered as Tax Deductors/Tax Collectors and the individuals to whom UIN has been allotted.

You can check the status of your GST cancellations via the website and go to the service menu and click on “Track application status”. Enter the allotted ARN number and After the ARN search is complete, You can see the status of your GST registration cancellation (approved or not approved).

In case the application of cancellation is filed by the taxpayer, then the following message will be presented at the bottom of the screen such as “Application of cancellation filed.”

If you think that you can not sustain your business any longer after the GST registration you can choose to cancel your GST registration.

The legal heir of a registered person. All registered taxpayers under GST which covers registered persons are required to deduct or collect tax at source, and Taxpayers are granted UIN.

Krishna Gopal Varshney

Krishna Gopal Varshney co-founder & CEO of Myitronline is amongst the top emerging startups of Asia and authorized ERI by the Income Tax Department. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business/Professional establishment. Connect to us and let us give the Best Support to make you a Success. ”

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