Cancellation of GST

  • Application for cancellation
Cancellation of GST –
  • Address
  • Email ID
  • Contact number
  • Grounds of cancellation.
  • Desired date of cancellation.
  • Particulars of the value and the tax payable on the stock of inputs,
  • Details of the inputs available in semi-finished goods, finished goods, and plant and machinery.
  • Particulars of the latest return are filed by the taxpayer along with the ARN of the particular return.
  • Details of registration of the entity if the existing unit merged, amalgamated, or transferred.
  • Authentication by Aadhar

About Cancellation of GST

Get your private limited company incorporated with a very convenient process and get help from experts in the comfortable environment of your home or office.

Note – Charges are based on minimum government fees or structure state-wise. If there are additional services or extra government fees, then the same has to be borne by the service receiver.

Apart from the application fee, it varies on the basis of further queries by officers.

1,000.00 Excl. of GST

OR

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Frequently Asked Questions about Cancellation of GST

Q1. Why cancel the GST Number by the business owner?

Following are some common reasons:

  • Closure of business
  • Death of owner of the sole proprietor.
  • No more liable to get register under GST.
  • Change in place of business to another state
  • Change in PAN Number
  • Suspension of GST Registration by GST officer due to non-filing of GST return.
Q2. Can the department cancel GST registration and why?

Yes, the department cancels GST registration. Due to the following reasons:

  • The person paying tax under the composition scheme had not filled for 3 consecutive periods.
  • Any other person not filled tax return for 6 consecutive periods or more than 6 months.
  • Registration was done by means of fraud.
  • Payment related to tax, interest or penalty not made within 3 months from the due date.
  • Wrongful transactions like selling without invoice or issuing invoice without actual sale for the purpose of manipulation of input credit.
  • Any other reason deemed fit to tax officer for cancellation.
Q3. What is the process of cancellation of GST number by department?

If the tax officer has reason to believe that GST registration should be cancelled then:

  • He will issue show cause notice(GST REG 17) to such person that why the GST number should not be cancelled.
  • Reply(REG 18) has to be made by a person within 7 working days.
  • If the tax officer is satisfied with the reply he will issue an order (REG 20) to not cancel the GST registration
  • If the tax officer is not satisfied with the reply he will issue an order (REG 19) to cancel the GST registration within 30 days from the reply.
  • If the owner of the business is not satisfied then he can file an appeal for the same within 30 days.
Q4. What is the process of self-cancellation of GST numbers?

If a person himself wants to cancel his registration then:

  • Apply for cancellation of GST registration on the GST portal.
  • Fill in the basic details with the reason and effective date of cancellation.
  • If the tax officer is satisfied with the application then he will issue an order (REG 19) to cancel the GST registration within 30 days from the date of application.
  • A business owner will pay any balance tax liability or input tax credit on stock or capital assets remaining with him.
  • A person has to file the final return within three months of the date of cancellation in FORM GSTR 10.
  • A business owner will pay any balance tax liability or input tax credit on stock or capital assets that remained with him.
  • A person has to file the final return within three months of the date of cancellation in FORM GSTR 10.
Q5. What happens if any liability arises after the GST registration is cancelled?

Person will be held liable even after GST registration is cancelled if any liability or due amount arises of period before GST cancelation.

Q6. Do I need to file a separate application for cancellation under CGST, SGST and IGST?

If one type of GST is deemed to be cancelled then all others are deemed to be cancelled.

Q7. What will be the date from which GST will be considered cancelled?

In case of cancellation by the Tax officer date will be notified by him in REG 19. In case of cancellation by a registered person then the date will be as per mentioned in the application or date of approval by the tax officer.

Q8. what can I do If the tax officer has cancelled my GST registration and I want to continue my GST registration?

File for revocation of cancellation within 30 days from the date of receiving the notice for cancellation of GST registration on the GST portal in form REG 21. We provide service for the same consult with our tax expert for the same and prices.

Q9. What if more than 30 days have passed after receiving notice of cancellation?

If 60 days or 90 days (in some cases) have not passed then the following process can be done. Request through email to the proper officer by providing ground of extension. The proper officer will forward the mail to the joint/additional commissioner and if he approves then proceeding can be started for revocation.

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