GST Cancellation

GST Cancellations starting from Rs. 499/- Only

GST Registration Cancellation

  • GST registration can be canceled by the registered person or by the GST officer, or by the registered person’s legal heirs in case of death of the person under GST. GST registration cancellation means that the person will not be registered under GST anymore, and he will not have to pay or collect GST.
  • GST registration can be canceled by a GST officer or voluntarily by the person registered under GST. The taxpayer will not pay GST anymore if he cancels the GST registration.
  • If an individual is still carrying out business afteReason for cancellation

Who can cancel GST Registration?

It can be cancelled by either of the following –

  • The taxpayer himself
  • GST officer
  • A legal heir of the taxpayer.

Reason for cancellation

The registration can be cancelled for the following reasons:

a person registered under any of the existing laws,  but who is not liable to be registered under the GST Act;

the business has been discontinued,  transferred fully for any reason including death of the proprietor,  amalgamated with other legal entity, demerged or otherwise disposed of;

there is any change in the constitution of the business;

the taxable person (other than the person who has voluntarily taken registration under sub-section (3) of section 25 of the CGST Act,  2017) is no longer liable to be registered;

a registered person has contravened such provisions of the Act or the rules made thereunder;

a  person  paying  tax  under  Composition  levy  has  not furnished returns for three consecutive tax periods;

any registered person,  other than a person paying tax under Composition levy has not furnished returns for a continuous period of six months;

any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration;

registration has been obtained by means of fraud,  willful misstatement or suppression of facts

Who All Cannot File the Cancellation of GST Registration?

  • Taxpayers registered as Tax deductors / Tax collectors
  • Taxpayers who have been allotted UIN

Revocation Of Cancellation Of Registration

What is revocation of cancellation?

Revocation means the official cancellation of a decision or promise. Revocation of cancellation of registration means that the decision to cancel the registration has been reversed and the registration is still valid.

When is revocation of cancellation applicable?

This is applicable only when the tax officer has cancelled the registration of a taxable person on his own motion. Such taxable person can apply to the officer for revocation of cancellation within thirty days from the date of the cancellation order.

Note: Application for revocation cannot be filed if the registration has been cancelled because of the failure to file returns. Such returns must be furnished first along with payment of all dues amounts of tax, interest & penalty.

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