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.
Circumstances where GST registration is liable to be canceled. The GST registration cancellation process is initiated due to the following reasons.
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.
The government does not charge any amount for filing a GST cancellation application. However, the Input tax credit claimed on the stock of unsold goods needs to be reversed. Also, GSTR-10 needs to be filed after approval of the cancellation application. In case, a cancellation application is filed by a professional, fees would be required to be paid to him. Rest no other separate expenditure is there for GST registration cancellation.
The application can be filed instantly on the GST portal after logging in and an ARN number would be generated. The application then moves to the GST officer who then verifies the particulars filled in the application. If he has no objection, an order would be passed by him for cancellation of the GST registration otherwise a notice would be issued for clarification. This process usually takes 7-15 days or more than that depending upon the state to state.
GST cancellation notice is issued under Form GST-REG 17 and the response to the notice is filed under GST REG-18 on the GST portal. Application is filed online and the response to the notice is also filed online which is as follows. Move to the Services tab > Registration > Application for Filing Clarifications and enter the ARN number of the application or Notice reference number. Now, attach the clarification prepared and type the preliminary response in the field provided.
There is a timeline provided for filing the response to the notice, afterwards, the option would not be given on the GST portal to file a response.
Read More: How to download GST cancellation notice?
After cancellation of GST registration, a GST revocation application can be filed within 30 days from the date of receiving notice for cancellation on the GST portal. In case GST is suo moto canceled by the officer, the taxpayer needs to rectify the reason for cancellation and then apply for revocation. In case the time limit is expired and no extension has been provided by the government, the only option is left to file an appeal for cancellation of GST registration.
Fresh registration can also be applied and a new GSTIN would be granted to the taxpayer, provided dues and late fees of previous GST registration are paid and all the applicable returns are filed by the taxpayer.
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 without filing all the required returns along with payment of tax, interest, and late fees if applicable. Afterward, the taxpayer needs to file a revocation application, otherwise, the GST officer would reject the revocation application.
The GST cancellation process can be completed online:
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.
GST registration status can be checked in the following ways and the steps for the first way are as follows. It can be checked without login into the GST portal also.
Step 1: The first step is to visit this page https://services.gst.gov.in/services/searchtp on the GST portal which is the GSTIn search page to get the information about the GST registered person.
Step 2: The second step is to enter the GSTIN number or in case the GSTIN number is not known, enter the PAN provided in the separate option and get to know the GSTIN issued on the PAN.
Step 3: After entering the GSTIN, details of the registered person would be displayed and the status would be reflected. Normally, these statuses would be reflected.
Active: It will imply GSTIN is active and even cancellation application is not even filed.
Suspended: This status is reflected when a cancellation application is filed, however, the application hasn’t been approved by the GST officer. It will also reflect the date when the application is filed, and GSTIN is suspended from the date of filing of the cancellation application.
Inactive: This status is reflected when the GST registration cancellation is approved by the GST officer and the GST registration is canceled.
Another option would be to visit the ‘My profile’ section after logging into the GST portal and the status of GST registration would be reflected. Further, taxpayers can view the status of applications filed by entering the ARN number.
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.