Get GST Registration cancelled in 7 working days

Cancellation of GST registration by the officer at his own discretion is known as suo moto GST cancellation.GST registration obtained by the taxpayer can be canceled by the officer on the following grounds which are written below. 

1. Taxpayer does not conduct business from the declared place of business – One of the most common reasons for cancellation of GST registration is when the GST officer visits the principal place of business shown in the GST certificate and verified whether an actual business is conducted from the place or not. If the GST officer concludes that the place of business is bogus or no such business exists at the registered place, the GST registration obtained would be canceled by the officer.
2. Issues invoice/ Bill of Supply of goods and services in violation of the provisions of this act – CGST Act, 2017 provides guidelines on how and when taxable invoices and bills of supply should be issued. Further, the act prescribes the goods and services which are outside the purview of the act, in case a taxpayer is found in violation of the same, the GST registration certificate obtained can be canceled by the officer suo moto or on its own.
3. Violates the provisions of Section 171 of the CGST Act – Section 171 of the CGST Act, 2017 deals with anti-profiteering rules.  Any reduction in the rate of tax on any supply of goods or services or the benefit of the input tax credit shall be passed on to the recipient by way of a commensurate reduction in prices. In case any entity fails to pass on the benefit by a reduction in prices, GST registration so obtained can be canceled by the officer, if it is proved such an offense is committed.
4. Violating the provisions of Rule 10A, the taxpayer needs to furnish details of the bank account within 45 days from the grant of the registration certificate or the due date of furnishing return under section 39 whichever is earlier. In case, a taxpayer fails to submit the same within the timeline provided, GST registration can be canceled by the officer. However, practically GST registration is not canceled, accounts get frozen after the timeline and taxpayer cannot file any return or move into another tab unless he furnishes details of their bank account.
5. GST returns not filed consecutively for six months –  GST registration of a registered person can be canceled if he has not filed returns for continuous 6 months (3 consecutive tax periods in case of a person who opted for composition levy). It is one of the common reasons for the cancellation of GST registration. Further, it leads to hefty penalties and fines if the taxpayer wants to revoke the cancellation or obtain fresh registration.
6. Avails Input Tax Credit in violation of Section 16 of CGST Act and Rules – If the taxpayer claims Input tax credit which is in violation or not as per provisions as per CGST Act, 2017, GST registration can be canceled by the taxpayer.
7. Furnishes the details of outward supplies in Form GSTR-1 Under Section 37 for one or more tax periods which is in excess of outward supplies declared by him in his valid return under Section 39 for the said tax periods.
8.  Violates provision of Rule 86 B
9. The voluntarily registered person has not commenced the business within 6 months from the date of registration – In case the taxpayer fails to commence after voluntarily obtaining the registration, his GST registration can be canceled by the officer. However, if a taxpayer is regular in filing zero returns, even if the business is not started, GST registration is not canceled by the officer provided there are some other reasons.
10. Registration was obtained by means of fraud, wilful misstatement, or suppression of facts – In case, GST registration was obtained by the means of fraud, wilful misstatement, or suppression of facts which implies registration was obtained by forging the documents, for the purpose of committing fraud or by concealing material facts from the officer, GST registration can be canceled.