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Cancellation of GST Registration

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:

  1. Discontinuance of business or closure of business.
  2. Taxable person ceases to be liable to pay tax.
  3. Transfer of business on account of amalgamation, merger, de-merger, sale, leased or otherwise.
  4. Change in constitution of business leading to change in PAN.
  5. Registered voluntarily, but did not commence any business within specified time.
  6. 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:

  1. Existing Taxpayer
  2. Migrated Taxpayer whose application for enrolment has been approved
  3. 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:

  1. Persons registered as Tax Deductors / Tax Collectors
  2. Persons to whom UIN has been allotted

For further information please Contact us: Mail us : rocguru.com@gmail.com

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