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GST Registration Cancellation
Cancellation Of Gst Registration
GST Cancellation
- Voluntary Revocation: Businesses not meeting turnover requirements or being defunct can voluntarily cancel their GST registration.
- Officer-Initiated Cancellation: GST officers can cancel registration for non-compliance.
- Consequences: After cancellation, filing GST returns and paying or collecting GST is no longer required.
- Filing Champs Support: We offer seamless GST cancellation services, guiding you through the process with expertise.
- Expert Assistance: Skilled personnel help understand requirements, ensure timely filings, and maintain compliance.
- Simplified Process: Count on us to make the cancellation process simple and straightforward.
GST Registration Cancellation
- Cancellation Effect: When GST registration is cancelled, individuals or companies cease to be GST-registered taxpayers.
- Implications: They no longer need to collect, submit, or pay GST, and cannot claim input tax credits.
- Relief: Cancellation relieves them of the obligation to complete GST returns.
The Importance of Timely GST Cancellation
- Importance of Timely GST Cancellation:
- If no commercial activity occurs after obtaining GST registration, cancellation is necessary.
- Letting GST registration lapse prohibits applying for a new one with the same PAN.
- Government-canceled registrations require revocation application, involving late fee payments.
- After restoration, decide to cancel or continue filing GST returns.
- Compliance Tracking: Taxpayers must monitor compliance to avoid complications.
- Prompt Action: File for GST registration cancellation promptly if there’s no economic activity to maintain compliance and avoid issues.
Criteria for GST Cancellation: Who Can Apply?
The following type persons can appy for GST Cancellation:
By the Taxpayer:
- Taxpayers with GST registration can voluntarily initiate cancellation.
- Reasons include deeming registration unnecessary or meeting specific cancellation criteria.
By Tax Authorities:
- Tax officials can cancel GST registration upon discovering noncompliance or anomalies.
- They issue a show-cause notice using the GST REG-17 form to initiate the process.
By Legal Successors:
- Legal successors or heirs of a deceased taxpayer can request cancellation of the deceased’s GST registration.
Entities Ineligible for GST Cancellation
Tax Deductors/Collectors:
- Individuals or businesses registered to deduct or collect taxes cannot request GST cancellation.
Holders of Unique Identity Number (UIN):
- Entities or individuals with a UIN, like foreign diplomatic missions or United Nations organizations, are ineligible for GST registration cancellation.
- UIN is assigned to them mainly for claiming tax refunds on received items.
Voluntary GST Cancellation
Procedure:
- To terminate GST registration voluntarily, file a cancellation request using Form GST REG 16 with the GST Department.
- If the GST Officer approves, they issue an order for registration termination via Form GST REG-19.
Reasons for Voluntary Cancellation:
- Discontinuation or closure of business operations.
- Business transfer, amalgamation, merger, de-merger, lease, or other relevant reasons.
- Change in business constitution leading to a PAN change.
- Turnover falls below the GST registration threshold limit.
- Death of the sole proprietor.
Benefits:
- Saves from the obligation of monthly GST return filing and potential penalties or late fees.
Cancellation by GST Officer
Initiation:
- GST Officer can commence cancellation process with a valid reason by issuing a show-cause notice in Form GST REG-17.
Events Triggering Cancellation:
- Continuous failure to file GST returns by taxpayer.
- Taxpayer voluntarily registered but didn’t start business within six months.
- Breach of GST Act or Rules by registered taxpayer.
- Obtaining GST registration through deception or malicious misrepresentation.
- Tax evasion or improper input tax credit claims by taxpayer.
Notification and Hearing:
- GST Officer notifies taxpayer about potential registration termination, allowing them a reasonable opportunity to be heard.
- Notice in Form GST REG-17 specifies reasons for cancellation and provides chance for response and scheduling a hearing.
Resolution:
- If satisfied with taxpayer’s response, GST Officer may dismiss the case and issue order in Form GST REG-20.
- If dissatisfied, GST Officer may issue order in Form GST REG-19 to terminate GST registration.
GST Cancellation by Legal Heirs
If a lone proprietor dies, the legal heirs are responsible for requesting the revocation of the business’s GST registration.
How Filing Champs Streamlines GST Registration Cancellation
Navigating the way to GST registration cancellation might be difficult, but with Filing Champs, the process is streamlined and efficient. Here is a step-by-step breakdown of how we may help:
Pre-Cancellation Assessment:
- Ensure all outstanding GST returns are filed before initiating cancellation.
- Our experts will assist in verifying filing status and completing any pending returns.
Submitting Cancellation Application:
- Begin the process by submitting the GST cancellation application using Form GST REG-16 on the official portal.
- Provide updated contact details, reason for cancellation, preferred cancellation date, and detailed breakdown of values and taxes related to assets.
- Include specifics of the most recent filed GST return and its ARN.
Expert Guidance:
- Receive expert guidance throughout the cancellation process to ensure accuracy and compliance.
- Our team assists in navigating the complexities of the application and provides support at every step.
Timely Filing:
- We prioritize timely filing to expedite the cancellation process and minimize any disruptions to your business operations.
- With Filing Champs, you can expect efficient and hassle-free GST registration cancellation services.
Navigating Official Procedures:
Review Process:
- After filing, the application undergoes review by a GST officer.
- The officer is expected to issue a cancellation order in Form GST REG-19 within 30 days of receiving the application.
Cancellation Order:
- The effective date of cancellation is determined by the officer.
- Taxpayer is notified of the cancellation order by the officer.
Rejection of application for GST cancellation
Incomplete Application:
- Application may be rejected if it’s found to be incomplete.
Non-Registration:
- If a new entity hasn’t registered with the tax authority before applying for business transfer, merger, or amalgamation, the application may be rejected.
Notification:
- Relevant officer notifies the applicant in writing, explaining the reasons for disagreement.
Response Time:
- Applicant must respond within seven days of receiving the notification.
Consequences:
- Failure to respond may lead to rejection of the application after providing an opportunity to be heard.
Why Choose Filing Champs?
Expert Assistance:
- Our GST experts guide you through the GST registration cancellation process.
- We assist in drafting and submitting the application and monitor its progress.
Prompt Support:
- We prioritize answering inquiries promptly and ensuring a smooth procedure post-submission.
Hassle-Free Process:
- Cancelling GST registration becomes effortless when you partner with Filing Champs.
Filing the Final Return Post GST Cancellation
- Final Return Filing: After canceling a GST registration, the person or organization needs to submit a final GST return using Form GSTR-10 within three months of the cancellation date or the date specified in the cancellation order.
- Objective: This ensures that there are no outstanding GST dues.
- Exclusions: Input service distributors and nonresident taxpayers paying tax under Sections 10, 51, or 52 are exempt from this requirement.
- Notification: If the final GST return isn’t filed using Form GSTR-10, the taxpayer receives a notice (Form GSTR-3A) to do so within 15 days.
- Consequences of Ignoring Notice: Failure to respond to the notice leads to an assessment of the taxpayer’s liability based on available information by the relevant officer.
- Chance for Compliance: If the taxpayer submits the return within 30 days of receiving the notice, the assessment order is canceled.
GST Registration Cancellation FAQs
No, GST registration cannot be canceled without filing returns. Form GSTR-10 must be submitted after completing return filings.
Generally, it takes 10 to 15 working days for the cancellation process, subject to GST authorities' review and document accuracy.
PAN card, Aadhar card, details of the last filed return, tax particulars, and company authority details are needed.
Yes, any entity wanting input tax credit can register voluntarily and must comply with regulations afterward.
Yes, for normal taxpayers and casual taxable persons, PAN is mandatory. Non-resident taxable persons may register without PAN.
Valid until surrendered, canceled, or suspended, except for certificates issued to non-resident or casual taxable persons, which have a limited validity.
No, unregistered persons cannot collect GST from customers or claim input tax credit.
GSTIN is allotted within 7 working days after submitting the application with required documents.
It's the total value of all taxable supplies, exempt supplies, and inter-State supplies, excluding certain taxes.
GST certificate is available in soft-copy format on the GST Portal once GSTIN is allotted.
Businesses must register from every State where taxable supply of goods or services is made.
The primary authorized signatory acts on behalf of the taxpayer on the GST System Portal.
Yes, if canceled voluntarily. Officer-initiated cancellations may not allow re-registration.
No, separate registration is required for each State where taxable supply occurs.
Yes, following the GST cancellation process.
Within 30 days of becoming liable for registration, except for casual and non-resident taxable persons.
Yes, through the migration process provided in the GST portal. Mandatory for entities under old tax laws.
