As per the recent updates on the GST website, the registered person is now given the facility to withdraw the registration cancellation application filed in Form GST REG-16. The main condition imposed for the withdrawal is that the proper officer should not have initiated any action against the cancellation application filed by the taxpayer. The present article covers the brief on the same.

Provisions governing application for cancellation of GST registration-

As per provisions of section 29(1) of the Central Goods and Services Tax Act, 2017 read along with rule 20 of the Central Goods and Services Tax Rules, 2017, the person registered under GST can cancel the GST registration on his own.

Such registered person is required to file an application in Form GST REG-16 for cancellation of GST registration. Notably, the registered person can file a cancellation application in Form GST REG-16 in case of any of the following circumstances-

Withdrawal of application for cancellation of GST registration allowed

  • Closure/ discontinuation of the business,
  • Change in constitution resulting into the change of PAN,
  • The registered person is not liable to pay tax under GST,
  • The registered person is not required to register under GST,
  • Post obtaining voluntary registration, the registrant didn’t commence the business within the stipulated time period, or
  • Transfer of business on account of amalgamation or de-merger or sale.

It is also important to note that such application for cancellation of GST registration in Form GST REG-16 is to be filed electronically via the GST portal.

Once the cancellation application is filed, the proper officer will process the same and if found accurate, the proper officer will issue a cancellation order in Form GST REG-19. As per the provisions, such cancellation order is to be issued by the proper officer within a period of 30 days from the date of filing of cancellation application in Form GST REG-16.

Withdrawal of application for cancellation of GST registration-

As per the latest update posted on the GST website (https://www.gst.gov.in/), now, the application for cancellation of GST registration in Form GST REG-16 filed by the taxpayer can be withdrawn. However, such withdrawal is possible only and only if the proper officer has not initiated action against the cancellation application.

Thus, prior to the withdrawal of the cancellation application, it is important to track the status of the cancellation application. Steps for checking the status of the cancellation application are narrated hereunder-

STEP 1 – Visit site https://www.gst.gov.in/,

STEP 2 – Click the ‘Login’ icon and enter appropriate Login credentials,

STEP 3 – Navigate the following path-

Services > Registration > Track Application Status

STEP 4 – Enter ARN.

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2 Comments

  1. Abhishek says:

    Respected Sir, I am recently facing a matter wherein Assessee had filed an application for GST Cancellation in July-2021 (due to death of Proprietor in April-2021) and the GST Returns were also filed till April-2021 while the returns were pending from May-2021 to July-2021, now the issue arose that the application was kept pending till October-2021 by the tax officer and recently the Legal Heir recognized some mistakes and we resorted to withdrawl of application which got withdrawn on single click even without asking for any OTP, now the issue is that Portal is showing the Status as active but on dashboard after login it is displaying the status as suspended on the returns from August-2021 to October-2021, what are your views and remedy?

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