Under which circumstances can a registered Taxpayer file for cancellation of GST registration?
A registered Taxpayer can file for cancellation of GST registration on the occurrence of any of the following events:
- Discontinuance of business or closure of business.
- Taxable person ceases to be liable to pay tax.
- Transfer of business on account of amalgamation, merger, de-merger, sale, leased or otherwise.
- Change in constitution of business leading to change in PAN.
- Registered voluntarily, but did not commence any business within specified time.
- Taxable person no longer liable to be registered under GST Act.
2. Who all can file for cancellation of registration?
The following can file for cancellation of GST registration:
- Existing Taxpayer
- Migrated Taxpayer whose application for enrolment has been approved
- Migrated Taxpayer who has not filed any other form after filing of application for enrolment
3. From where can I file for cancellation of GST registration?
Application for GST registration can be accessed from the GST Portal, after logging in.
The path is Services > Registration > Application for Cancellation of Registration.
4. Who all cannot file for cancellation of registration?
The following people cannot file for cancellation of GST registration:
- Persons registered as Tax Deductors / Tax Collectors
- Persons to whom UIN has been allotted
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