GST registration cancellation is a formal process that allows taxpayers or tax authorities to terminate a Goods and Services Tax registration under specific circumstances. Taxpayers can voluntarily cancel their registration when they discontinue business operations, transfer their business, change business structure, or no longer meet the tax liability threshold. The cancellation process requires submitting Form GST REG-16 through the official GST portal, providing essential details like GSTIN, business name, address, and the precise reason for cancellation.
The cancellation procedure involves several critical steps, including online application, verification by tax officers, and filing a final GST return (GSTR-10) to clear any pending liabilities. Upon approval, the tax officer issues a cancellation order in GST REG-19 form within 30 days. Importantly, once cancelled, the business must cease making taxable supplies, pay outstanding GST liabilities, and understand that unused input tax credits cannot be claimed.
Tax authorities can also initiate GST registration cancellation if a taxpayer fails to comply with GST regulations, obtains registration through fraudulent means, or violates GST law provisions. In such cases, the officer issues a show-cause notice (GST REG-17) and provides an opportunity for the taxpayer to respond. The cancellation becomes effective from the date specified in the cancellation order, and the primary authorized signatory is informed via email and SMS about the registration status.
Preliminary discussion with the client is undertaken to understand the reason for GST cancellation and if cancellation is required we will proceed to the next step, else alternative recommendations are provided to the client.
A brief compliance audit will be conducted by verification through GST login to ensure there is no major case or discrepancies pending.
All pending GST returns and payment towards reversals of ITC availed in stock of inputs, finished goods, work in progress will be completed
Once all the pending returns are filed up to the date of filing, GST cancellation is completed, application for GST cancellation is filed with relevant particulars.
After submission of application, status of cancellation application will be tracked in regular intervals for status updates.
Final return after approval of GST cancellation is filed with the department containing particulars such as payments of taxes required as per rules.
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