Get GST Registration cancelled in 7 working days

We provide GST registration cancellation services all over India. The first step to avail our services is to select the package from below and make payment. Our team will contact you once you make payment or you can reach out to us at the provided phone numbers.

  • +917701879108 // +918588918033

What are the reasons for GST Registration Cancellations?

Circumstances where GST registration is liable to be canceled. GST cancellation process is initiated due to the following reasons:

Can GST Registration be cancelled by GST Officer on its own?

Following are the reasons for the cancellation of registration by the officer:

  1. The taxpayer does not conduct business from the declared place of business
  2. Issues invoice/ Bill of Supply of goods and services in violation of the provisions of this act.
  3. Violates the provisions of Section 171 of the CGST Act (Antiprofiteering rules)
  4. He violates the provisions of Rule 10A, that is he shall furnish details of 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.
  5. A registered person has not filed returns for continuos 6 months ( 3 consecutive tax periods in case of a person who opted for composition levy)
  6. The voluntarily registered person has not commenced the business within 6 months from the date of registration.
  7. Registration was obtained by means of fraud, wilful misstatement, or suppression of facts.

Whether Pending returns needs to be filed for revocation of cancellation of registration?

If the registration has been canceled on account of the failure of the registered person to furnish returns, no application for revocation of cancellation of registration shall be filed.

After furnishing the returns and payment of tax related to such returns, then an application for revocation of cancellation can be filed.

What happens when my GST Registration is Cancelled?

  • Cancellation does not affect tax liability that is a person needs to pay tax and other dues for any period prior to the date of cancellation.
  • Input tax credit availed for stock and capital goods on the day immediately preceding the date of cancellation should be reversed or paid.
  • Deemed cancellation under CGST Act, if cancellation is made under SGST or UTGST act.

What is the procedure for cancellation of GST Cancellation?

The GST cancellation process can be completed online:

  • Application for cancellation shall be submitted in FORM GST REG-16 within 30 days of the occurrence of the event warranting cancellation.
  • Details of inputs held in stock and of Capital goods held in stock on the date from which cancellation of registration is sought, its liability, details of the payment made against such liability to be disclosed.
  • The proper officer either on his own motion or based on the cancellation application, cancel the registration.
  • The cancellation of registration shall be effective from a date to be determined by the proper officer.

During the pendency of proceeedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period such manner as may be prescribed.

The registered person shall not make any taxable supply during the suspension period and shall not be required to file any returns under Section 39 of the CGST act.

Frequently asked questions on GST cancellation

A registered person who has obtained separate registration for multiple businesses and who intends to transfer, either wholly or partly the unutilized Input tax credit lying in his electronic credit ledger to any newly registered place of business shall within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on GST portal, either directly or through a facilitation center notified this behalf by the commissioner.

The input tax will be transferred through FORM GST ITC 02 A in the ratio of the value of assets held by them at the time of registration. Here ‘value of assets’ means the value of the entire assets of the business whether or not input tax credit has been availed thereon.

Yes the new entity here referred to the newly registered person(transferee) on the GST portal has to accept the details so furnished by the registered person(transferor) and after accepting it, input tax credit specified in FORM GST ITC 02 A shall be credited to his electronic credit ledger.

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