Online cancellation of gst registration | GST Cancellation [2020] - Onfling
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GST Cancellation

Overview

In simple terms, cancellation of GST registration means the taxpayer is no more a registered person under GST. Now he does not want to collect or pay GST.  Registration can be revoked by the authorised officer if he is not satisfied, by an order in FORM GST REG-22 within 30 days from the date of receipt of the application. And the reason for cancellation will be recorded in writing.  

Who can cancel your GST Registration?
  • It can be requested by the taxpayer if turnover is less than 20 lakhs or in any other situation faced by taxpayer.
  • It can be cancelled by the Tax Officer after proper enquiry.
  • It can be cancelled by legal heirs in case of death of taxpayer.
Disadvantages
  • After cancellation of registration you will not be allowed to pay GST anymore.
  • For businesses, it is necessary to register under GST, because if registration is cancelled and business is still continued then you will be held liable for penalties under GST.
  • Continuing of business without GST registration is an offence under GST.
Steps to follow
  • Login on the GST portal and click on the cancellation of provisional registration.
  • Cancellation page will appear, now enter your GSTIN and name of business will appear automatically.
  • Now mention the reason for cancellation.
  • Then you will be asked if you have issued any tax invoices during the month.
  • Simply fill up all the details of authorized signatories and sign off with EVC. (LLPs and corporates needs to sign with DSC)
Steps to follow
  • Login on the GST portal and click on the cancellation of provisional registration.
  • Cancellation page will appear, now enter your GSTIN and name of business will appear automatically.
  • Now mention the reason for cancellation.
  • Then you will be asked if you have issued any tax invoices during the month.
  • Simply fill up all the details of authorized signatories and sign off with EVC. (LLPs and corporates needs to sign with DSC)

FAQS

CBIC vide Circular No. 69/43/2018-GSTdated 26th October, 2018 has advised that the 30-day deadline may be liberally interpreted and the taxpayers' application for cancellation of registration may not be rejected because of the possible violation of the deadline as it may be difficult to pinpoint the date on which event occurs in all cases.
Yes. Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.
As per section 29(3) of the CGST Act, the cancellation of registration shall not affect the liability of the person to pay tax and other dues or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
Yes. Section 29 of the CGST Act, read with rule 20 of the CGST Rules provides that a taxpayer can apply for cancellation of registration in FORM GST REG-16 in the following circumstances: • Discontinuance of business or closure of business; • Transfer of business on account of amalgamation, merger, de-merger, sale, lease or otherwise; • Change in constitution of business leading to change in PAN; • Taxable person (including those who have taken voluntary registration) is no longer liable to be registered under GST; • Death of sole proprietor; • Any other reason (to be specified in the application) Application in FORM GST REG-16 has to be submitted within a period of 30 days of the “occurrence of the event warranting the cancellation”
Section 29 of the CGST Act has been amended by the CGST (Amendment) Act, 2018 to provide for “Suspension” of registration. The intent of the said amendment is to ensure that a taxpayer is freed from the routine compliances, including filing returns, under GST Act during the pendency of the proceedings related to cancellation.
Yes, the cancellation of registration under one Act (say SGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. CGST Act). (Section 29 (4)).
Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs.

List of Documents

  • FORM GST REG 16 (Cancellation Form to be filed)

Pricing Plan

BASIC ₹2899
One Time

  • Completely managed GST registration cancellation service with Expert Support.
  • Applicable for entities with no activities.
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SILVER ₹3899
One Time

  • Completely managed GST registration cancellation service with Expert Support
  • Filing of last GST return.
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Get Plan

GOLD ₹9899
One Time

  • Completely managed GST registration cancellation service with Expert Support,
  • Filing of last GST return and respond to any notice
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Get Plan

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