GST Registration CancellationHandled by experts

GST Registration can be cancelled due to various reasons such as closure of business, no requirement to pay GST, transfer of business, change in business structure, no business activity, death of the concerned person, etc. 

There are two ways to cancel a GST Registration:

1. Suo-moto cancellation by the registered person: In this case, the registered person or taxpayer can apply for cancellation of GST registration at any time. Following steps need to be taken:

   - Log in to GST portal.

   - Go to ‘Services’ then select ‘Registration’ and then ‘Application for Cancellation of Registration’.

   - Fill in all the necessary details, reason for cancellation, etc.

   - Submit the form with all necessary documents attached.

   - After review, if deemed appropriate, the cancellation will be approved.

2. Cancellation by GST Officer: If a taxpayer violates any provisions of the GST Act or the person is not doing business from the declared place, their registration can be cancelled by the GST Officer. The officer will send a show cause notice stating the reason for cancellation and after receiving the reply, if the officer is not satisfied, he can drop the proceedings or cancel the registration depending upon the circumstances. 

Following the cancellation, the taxpayer must pay all outstanding dues and liabilities.

The person cannot make any taxable supplies after the cancellation, but they can claim a refund of the tax paid on inputs lying as stock or capital goods. Responsibility to pay tax may arise even after cancellation until the time one is liable.