Form GST REG-08 is an order cancelling the GST registration of TDS deductor or TCS collector. When the proper officer is satisfied that the TDS deductor/ TCS collector is no longer liable to deduct TDS or TCS, then, in such case, the proper officer may cancel the GST registration and inform the same to the TDS deductor/ TCS collector in Form GST REG-08.

The provisions relating to Form GST REG-08 are broadly explained in the present article.

Introducing provisions relating to Form GST REG-08-

Rule 12(3) of the Central Goods and Services Tax Rules, 2017 deals with the provisions of issuance/ communication of Form GST REG-08. The gist of rule 12(3) is summarized hereunder-

  • The proper officer issues an order for cancellation of registration in Form GST REG-08 to TDS deductor or TCS collector.
  • Before issuing Form GST REG-08, based on any inquiry or proceeding, the proper officer should be satisfied that the TDS deductor or TCS collector is no longer liable to deduct TDS or TCS.
  • Form GST REG-08 is electronically communicated by the proper officer to the TDS deductor or TCS collector.
  • The proviso to rule 12(3) clearly states that the procedure of cancellation of registration contained in rule 22 of the Central Goods and Services Tax Rules, 2017 is to be followed before issuing Form GST REG-08.

Procedure to be followed prior to issuance of Form GST REG-08-

As seen above, the proper officer is required to follow the cancellation procedure laid down under rule 22 before issuing the cancellation certificate in Form GST REG-08. The said procedure is explained hereunder-

  • Firstly, the proper officer will issue a show cause notice in Form GST REG-17 requiring the person to show cause as to why the GST registration should not be cancelled.
  • In response, if aggrieved, the person can file a defence reply in Form GST REG-18 within a period of seven days from the date of service of the notice.
  • When the reply filed by the person is not satisfactory, the proper officer will cancel the registration and, accordingly, inform the TDS deductor/ TCS collector in Form GST REG-08.

Content of Form GST REG-08-

Form GST REG-08, basically, covers the following important details-

  • Reference number and date.
  • Following details of the person whose registration is cancelled-
    • Name,
    • Address, and
    • Application Reference Number of the reply filed, if any.
  • Reason for cancellation of registration.
  • The effective date of cancellation of registration.
  • The direction of payment of tax, interest, penalty or any other amount, if any, and date before which the payment should be completed.

Format of Form GST REG-08

Form GST REG-08

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